Administrative Costs of Taxation in Slovakia

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F15%3A00081006" target="_blank" >RIV/00216224:14560/15:00081006 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Administrative Costs of Taxation in Slovakia

Original language description

This article reports an investigation into the administrative costs of the Slovak tax system. By applying methodology used in the Czech Republic, it analyses the administrative costs of taxation in Slovakia between 2004 and 2011. The results show that Slovakia has relatively high costs of tax administration compared to other developed countries, including its neighbours - the V4 countries. We argue that most of the higher relative cost is caused by subjective ? speculative factors that will be addressedby ongoing tax system reforms.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/GAP403%2F12%2F0366" target="_blank" >GAP403/12/0366: Identification and evaluation of region specific factors determining outcomes of reforms based on NPM ? the case of CEE</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

European Financial and Accounting Journal

ISSN

1802-2197

e-ISSN

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Volume of the periodical

10

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

11

Pages from-to

51-61

UT code for WoS article

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EID of the result in the Scopus database

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