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Autor
Dobrovic Ján (University in Prešov)
Tytuł
Development Trends in Management During The Reform of the Tax Administration of the Slovak Republic
Źródło
Intercathedra, 2010, nr 26, s. 17 - 19, rys.,tab., bibliogr. 7 poz.
Słowa kluczowe
Podatki, Reforma podatkowa, Konkurencyjność
Taxes, Tax reform, Competitiveness
Kraj/Region
Republika Słowacka
Slovak Republic
Abstrakt
The sources for the given subject research were preliminary organisational structures and systems of tax administrations that are currently in place in Slovakia as well as in Hungary, Poland, the Czech Republic and Slovenia. The basic presumption of the research is the increase of the system effectiveness en bloc. Based on the trends analysis we assume, that the upcoming reform of the Tax and Customs Administrations shall contribute significantly to the increase of the system effectiveness and at the same time bring along the improvement in positive perceiving of taxes, seen by public as socially unpopular obligations(original abstract)
Pełny tekst
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Bibliografia
Pokaż
  1. Kubátová K.: Danová teorie a politika. ASPI Publishing, Praha, 2003, page 86/264 , ISBN 80-86395-84-7
  2. Maede J.E. The Theory of international Economic Policy. II. Trade and Welfare and Mathematical Supplement. In: The Canadian Journal of Economic and Political Science. 1995. Vol. 23, No. 4,.561 page doi:102307/139023
  3. Musgrave R. A., Musgraveová P. B. 1994. Verejné finance v teorii a praxi. Praha: Management Press, 1994, 582 page ISBN 80-85603-76-4
  4. Pudil P., Vybíhal V., Vítek L., Pavel J. a kol. 2004. Zdanení a efektivnost. Praha: Eurolex Bohemia, s.r.o., 2004, 158 page ISBN 80-86861-07-4
  5. Tax and Customs Administrations Reform. Framework Analysis. MF SR. March 2007.
  6. Tax Administration Reform. Framework Analysis. Tax Directorate of the SR. 2002, 2004.
  7. Act No.595/2003 Coll. on income taxes
Cytowane przez
Pokaż
ISSN
1640-3622
Język
eng
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