文章基本信息

标题：Forms of managing the efficiency of tax administration in Slovak Republic
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作者：Ján Dobrovič ; Miroslav Gombár ; Viktória Ali Taha 等
期刊名称：Journal of International Studies
印刷版ISSN：2071-8330
电子版ISSN：2306-3483
出版年度：2018
卷号：11
期号：2
页码：304-314
DOI：10.14254/2071-8330.2018/11-2/20
语种：English
出版社：Centre of Sociological Research, Szczecin, Poland
摘要：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.
关键词：taxes;tax reform;trend analyses;efficiency;Slovak Republic.