Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/141431 
Erscheinungsjahr: 
2015
Quellenangabe: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 10 [Issue:] 2 [Publisher:] University of Economics, Faculty of Finance and Accounting [Place:] Prague [Year:] 2015 [Pages:] 51-61
Verlag: 
University of Economics, Faculty of Finance and Accounting, Prague
Zusammenfassung: 
This article reports an investigation into the administrative costs of the Slovak tax system. By applying methodology used in the Czech Republic, it analyses the administrative costs of taxation in Slovakia between 2004 and 2011. The results show that Slovakia has relatively high costs of tax administration compared to other developed countries, including its neighbours - the V4 countries. We argue that most of the higher relative cost is caused by subjective - speculative factors that will be addressed by ongoing tax system reforms.
Schlagwörter: 
Administrative costs of taxation
Tax administration
Slovakia
JEL: 
H20
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Article

Datei(en):
Datei
Größe
578.34 kB





Publikationen in EconStor sind urheberrechtlich geschützt.