Slovakia's 2004 Tax and Welfare Reforms
AbstractThe paper reviews Slovakia's comprehensive reforms to its taxation and welfare systems in 2004, including the introduction of a flat-rate income tax and single-rate value-added tax (VAT), and linkage of social benefits to participation in labor market programs. Though revenues following the reform are lower as a ratio to GDP, the paper argues that the reforms have helped encourage investment and improved efficiency by broadening the tax base, reducing the administrative burden, and improving work incentives. The paper also looks at some implications of the reforms for income distribution and social protection.
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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 05/133.
Date of creation: 01 Jul 2005
Date of revision:
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Postal: International Monetary Fund, Washington, DC USA
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2005-10-22 (All new papers)
- NEP-EEC-2005-10-22 (European Economics)
- NEP-PBE-2005-10-22 (Public Economics)
- NEP-PUB-2005-10-22 (Public Finance)
- NEP-TRA-2005-10-22 (Transition Economics)
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- Nikolay Galabov, 2012. "Tax Neutrality and Tax Expenses in the Practice of Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 83-104.
- Nikolay Galabov, 2013. "Budget revenues of Bulgaria and of the European Union (2000-2011) (Bulgarian)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-26.
- Nikolay Galabov, 2013. "Budget revenues of Bulgaria and of the European Union (2000-2011) (English)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 27-49.
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