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JOURNAL OF INTERNATIONAL STUDIES


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ISSN: 2306-3483 (Online), 2071-8330 (Print)



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Forms of Managing the Efficiency of the Tax Administration in Slovak Republic

Vol. 11, No 2, 2018

 

Ján Dobrovič

 

University of Prešov in Prešov, Faculty of Management, 

Prešov, Slovak Republic

jan.dobrovic@unipo.sk

 

 

Forms of Managing the Efficiency of the Tax Administration in Slovak Republic

 

Miroslav Gombár

 

University of Prešov in Prešov, Faculty of Management, 

Prešov, Slovak Republic

miroslav.gombar@unipo.sk


Viktória Ali Taha

 

University of Prešov in Prešov, Faculty of Management, 

Prešov, Slovak Republic

viktoria.ali-taha@unipo.sk


 

 

 

 

 

 

 

Abstract. This article presents the results of the survey on the needs and expectations of people affected by the tax reform so that to assess the tax reform in Slovak Republic along with the overall satisfaction with the tax & customs system and also to identify deficiencies in the area of tax and customs administration. We have started from the existing functional organizational structures and tax administration systems not only in Slovakia, but also in Hungary, Poland, Czech Republic and Slovenia, while the basic prerequisite for the study was to increase the efficiency of the tax system as a whole. Based on the trend analysis, we assume that the tax and customs reform will make a significant contribution to increasing the system efficiency and, ultimately, to a more positive perception of taxes (as socially unpopular obligations). This process brings Slovakia closer to an efficient tax system, which should also increase the efficiency and competitiveness of the state within the EU overall.

 

 

Received: November, 2017

1st Revision: February, 2018

Accepted: April, 2018

 

DOI: 10.14254/2071-8330.2018/11-2/20

 

JEL ClassificationG21

Keywordstaxes, tax reform, trend analyses, efficiency, Slovak Republic