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1999 | Systemy gospodarcze i ich ewolucja | 177--181
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The Change of Taxation Politics within the Scope of Transformation of Economy in Slovak Republic

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There is not a state in the world without taxation. Taxes, which present an important part of public revenues, present also apparatus for regulating and influencing run of economy. Taxation develops in conjunction with development of state. Taxation constitutes system of taxes collected in certain time, region and amount. And the amount of taxes plays determining role not only from state's point of view but also from taxpayer's view. In the first place effort of all sides is to find acceptable taxation level. Every state has specific conditions and it is also important to take into account evolution in the world. Actual tendency is to synchronise taxation for integration needs in Europe but also in the whole world. Slovak Republic doesn't avoid these changes. In the effort of joining European Union Slovak government set goals which achievement is required condition for membership in this institution. Revenue law is being revised and also tax rates, which are the key to the amount of collected taxes, are adjusted. The question still remains extent, which is respectable for young and transforming country as Slovak Republic. (fragment tekstu)
  • Uniwersytet w Żylinie
  • Uniwersytet w Żylinie
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