NEMEC, Juraj a Emil BURÁK. Main Factors Determining the Slovak Tax System Performance. NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe, NISPAcee - Network of Institutes and Schools of Public Administration in Central and Eastern Europe, 2016, roč. 9, č. 2, s. 185-197. ISSN 1337-9038. doi:10.1515/nispa-2016-0019.
Další formáty:   BibTeX LaTeX RIS
Základní údaje
Originální název Main Factors Determining the Slovak Tax System Performance
Autoři NEMEC, Juraj (703 Slovensko, garant, domácí) a Emil BURÁK (703 Slovensko).
Vydání NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe, NISPAcee - Network of Institutes and Schools of Public Administration in Central and Eastern Europe, 2016, 1337-9038.
Další údaje
Originální jazyk angličtina
Typ výsledku Článek v odborném periodiku
Obor 50600 5.6 Political science
Stát vydavatele Slovensko
Utajení není předmětem státního či obchodního tajemství
Kód RIV RIV/00216224:14560/16:00088496
Organizační jednotka Ekonomicko-správní fakulta
Doi http://dx.doi.org/10.1515/nispa-2016-0019
UT WoS 000391177700008
Klíčová slova anglicky tax policy; tax administration; Slovakia; determinants
Příznaky Mezinárodní význam, Recenzováno
Změnil Změnila: Mgr. Kateřina Oleksíková, Ph.D., učo 240814. Změněno: 27. 4. 2017 15:29.
Anotace
The main goal of this paper was to identify the main factors determining the performance of the Slovak tax system. For practical reasons, we decided to deal with all of the potentially relevant dimensions that can be included in the theme – from tax policy to tax administration. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The primary data were collected in two rounds, with long-term research about the needs perceived by tax officials and with the “Delphi method”. The comparison of the opinions of tax officials and tax experts with the existing evidence serves as the basis for the paper’s conclusions and policy proposals. The research shows that the most important areas mentioned by tax officials and experts are relevant (to simplify tax collection, to decrease tax bureaucracy, to provide better information about the tax system to businesses and citizens and to improve tax administration services). However, the second most frequent answer by tax officials (to decrease the tax burden) is somewhat disputable – the research indicates the existence of some level of tax illusion,even at the level of tax administration professionals. The research also reveals the relatively low priority given to the need to increase the level of risk connected with tax evasion, which is surprising because the data clearly indicate a very high level of tax fraud in the country.
Návaznosti
GA16-13119S, projekt VaVNázev: Řízení výkonnosti ve veřejné správě - teorie vs. praxe v České republice a v jiných zemích střední a východní Evropy (Akronym: Řízení výkonnosti ve veřejné správě)
Investor: Grantová agentura ČR, Standardní projekty
VytisknoutZobrazeno: 17. 2. 2020 08:45