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Deformation Of The Tax System: A Case Study Of Smes In Slovakia

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  • Darina Saxunova

    (Comenius University in Bratislava, Slovakia)

Abstract

This study realtes to the deformation of the tax system in the contemporary global environment from behavioural perspective, which requires a process of creation and implementation of new tax legislations. The process of identifying, defining and understanding leads to a high quality legal tax norms, user-friendly tax environment, and indeed, instruments of effective tax control. Tax legislators do their best to create tax system which is fair and just. Yet, imperfections of the tax system do occur. These deformations are abused by taxpayers in a legal or illegal way. The objective of this study is to identify and analyze tax system and tax policy of the Slovak Republic. The empirical data was conducted via online questionnaire, analyzed, and recommendations were formulated relting to VAT frauds. The crucial information was collected by studying tax concepts and then the information was applied to analyse the case studies dealing with tax anomalies found in the entreprises relting to tax evasions or avoidances. Methods of analysis, comparison, synthesis and deduction, the systematization of theoretical concepts in the knowledge management resulted in the new clear definition of the studied phenomena.

Suggested Citation

  • Darina Saxunova, 2019. "Deformation Of The Tax System: A Case Study Of Smes In Slovakia," ABEM Conference Proceedings, Academy of Business and Emerging Markets (ABEM), Canada, number 023421, July.
    • Handle: RePEc:ris:abemcp:023421
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