OPTIMISING THE SLOVAK TAX POLICY AND TAX SYSTEM PERFORMANCE
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00088089" target="_blank" >RIV/00216224:14560/16:00088089 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
OPTIMISING THE SLOVAK TAX POLICY AND TAX SYSTEM PERFORMANCE
Original language description
There is a rich body of general scientific research dealing with issues such as optimum tax systems and optimum tax policies; however, there is limited scientific research focused on these issues specifically in Slovakia. To help fill this gap, our paper defines and discusses the most significant elements of the future optimisation of the Slovak tax system. The paper is based on primary and secondary data; it combines qualitative and quantitative research methods. The paper’s main basis is the comparison of perceived needs by tax officials, collected in the course of our research, with existing evidence. The most frequent responses (simplify tax collection, decrease tax bureaucracy, provide better information about the tax system to businesses and citizens, increase the level of risk connected with tax evasion, and improve tax administration services) are very much in line with the positions of existing scientific and professional literature.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA16-13119S" target="_blank" >GA16-13119S: Performance management in public administration - theory vs. practices in the Czech Republic and other CEE countries</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
European Financial Systems 2016, Proceedings of the 13th International Scientific Conference
ISBN
9788021083080
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
65-71
Publisher name
Masarykova Univerzita
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000385692200008