Main Factors Determining the Slovak Tax System Performance

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Main Factors Determining the Slovak Tax System Performance

Popis výsledku v původním jazyce

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).

Název v anglickém jazyce

Main Factors Determining the Slovak Tax System Performance

Popis výsledku anglicky

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).

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GA16-13119S" target="_blank" >GA16-13119S: Řízení výkonnosti ve veřejné správě - teorie vs. praxe v České republice a v jiných zemích střední a východní Evropy</a><br>

Návaznosti

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

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

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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Svazek periodika

9

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

13

Strana od-do

185-197

Kód UT WoS článku

000391177700008

EID výsledku v databázi Scopus

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