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Administrative Costs of Taxation in Slovakia

Author

Listed:
  • Juraj Nemec
  • Ladislav Pompura
  • Vladimír Šagát

Abstract

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.

Suggested Citation

  • Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 51-61.
    • Handle: RePEc:prg:jnlefa:v:2015:y:2015:i:2:id:141:p:51-61
    DOI: 10.18267/j.efaj.141
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    References listed on IDEAS

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    More about this item

    Keywords

    Administrative costs of taxation; Slovakia; Tax administration;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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