| NEMEC, Juraj, Pavol ČIŽMÁRIK a Vladimír ŠAGÁT. An Estimation of the Compliance Costs of Slovak Taxation. Ekonomie a Management. Technické univerzity v Liberci, 2017, roč. 20, č. 2, s. 77-86. ISSN 1212-3609. Dostupné z: https://dx.doi.org/10.15240/tul/001/2017-2-006. |
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@article{1386765,
author = {Nemec, Juraj and Čižmárik, Pavol and Šagát, Vladimír},
article_number = {2},
doi = {http://dx.doi.org/10.15240/tul/001/2017-2-006},
keywords = {taxation; compliance costs; Slovakia},
language = {eng},
issn = {1212-3609},
journal = {Ekonomie a Management},
title = {An Estimation of the Compliance Costs of Slovak Taxation},
volume = {20},
year = {2017}
}
TY - JOUR
ID - 1386765
AU - Nemec, Juraj - Čižmárik, Pavol - Šagát, Vladimír
PY - 2017
TI - An Estimation of the Compliance Costs of Slovak Taxation
JF - Ekonomie a Management
VL - 20
IS - 2
SP - 77-86
EP - 77-86
PB - Technické univerzity v Liberci
SN - 12123609
KW - taxation
KW - compliance costs
KW - Slovakia
N2 - Our goal in this paper is to add more about Slovakia to the list. Slovakia is a member of the European Union, of its EURO-zone, and a medium income OECD member. This paper focuses on the compliance costs of taxation with the goal to assess the level of compliance costs of the private sector for income taxation and compliance costs for employers connected with the administration of salaries and social contributions.
ER -
NEMEC, Juraj, Pavol ČIŽMÁRIK a Vladimír ŠAGÁT. An Estimation of the Compliance Costs of Slovak Taxation. \textit{Ekonomie a Management}. Technické univerzity v Liberci, 2017, roč.~20, č.~2, s.~77-86. ISSN~1212-3609. Dostupné z: https://dx.doi.org/10.15240/tul/001/2017-2-006.
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