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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

7

Strana od-do

994-1001

Název nakladatele

University of Žilina

Místo vydání

Žilina

Místo konání akce

Rajecké Teplice

Datum konání akce

10. 10. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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