Main Factors Determining the Slovak Tax System Performance

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00088496" target="_blank" >RIV/00216224:14560/16:00088496 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.1515/nispa-2016-0019" target="_blank" >http://dx.doi.org/10.1515/nispa-2016-0019</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1515/nispa-2016-0019" target="_blank" >10.1515/nispa-2016-0019</a>

Result language

angličtina

Original language name

Main Factors Determining the Slovak Tax System Performance

Original language description

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).

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/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)

Publication year

2016

Confidentiality

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

Name of the periodical

NISPAcee Journal of Public Administration and Policy: the Network of Institutes and Schools of Public Administration in Central and Eastern Europe

ISSN

1337-9038

e-ISSN

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Volume of the periodical

9

Issue of the periodical within the volume

2

Country of publishing house

SK - SLOVAKIA

Number of pages

13

Pages from-to

185-197

UT code for WoS article

000391177700008

EID of the result in the Scopus database

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