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@article{1366325,
author = {Nemec, Juraj and Burák, Emil},
article_number = {2},
doi = {http://dx.doi.org/10.1515/nispa-2016-0019},
keywords = {tax policy; tax administration; Slovakia; determinants},
language = {eng},
issn = {1337-9038},
journal = {NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe},
title = {Main Factors Determining the Slovak Tax System Performance},
volume = {9},
year = {2016}
}
TY - JOUR
ID - 1366325
AU - Nemec, Juraj - Burák, Emil
PY - 2016
TI - Main Factors Determining the Slovak Tax System Performance
JF - NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe
VL - 9
IS - 2
SP - 185-197
EP - 185-197
PB - NISPAcee - Network of Institutes and Schools of Public Administration in Central and Eastern Europe
SN - 13379038
KW - tax policy
KW - tax administration
KW - Slovakia
KW - determinants
N2 - 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.
ER -
NEMEC, Juraj and Emil BURÁK. Main Factors Determining the Slovak Tax System Performance. \textit{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, vol.~9, No~2, p.~185-197. ISSN~1337-9038. Available from: https://dx.doi.org/10.1515/nispa-2016-0019.
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