Slovakia and Tax evasion of value added Tax in the global economy

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10240001" target="_blank" >RIV/61989100:27510/18:10240001 - 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
Slovakia and Tax evasion of value added Tax in the global economy
Original language description
This article deals with the issue of VAT evasion in the Slovak Republic and the policy of reducing tax evasion in the global economy. The effective VAT collection is a very important part of the implementation of state budget in term of revenue structure for each state. The importance of tax collection is also confirmed by the European Union. A substantial part of the revenue structure in the Slovak state budget includes VAT. From the point of view of public finances, VAT contributes to the state budget more than all direct taxes; it means that this tax is extremely important. VAT is also a dominant tax for households for two reasons. Firstly, if VAT is the main source of public revenue, it means that it most contributes to the tax burden on households by reducing disposable income. Secondly, VAT is characterized by generality; it means that VAT is applied without exception to all households. The tax system of the Slovak Republic and the European Union is not perfect. Many tax fraudsters abuse and rob the state in the form of excessive VAT deductions. In the past, the Slovak Republic was one of the worst countries in the European Union in terms of tax collection efficiency, but we have seen some progress in recent years
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Globalization and its socio-economic consequences : 18th international scientific conference : proceedings : 10th – 11th october 2018, Rajecke Teplice, Slovak Republic. Part III. - Economic Progress in Post-Soviet Countries
ISBN
978-80-8154-249-7
ISSN
2454-0943
e-ISSN
neuvedeno
Number of pages
7
Pages from-to
994-1001
Publisher name
University of Žilina
Place of publication
Žilina
Event location
Rajecké Teplice
Event date
Oct 10, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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