Development Trends in Management During The Reform of the Tax Administration of the Slovak Republic

• Autorzy: Ján Dobrovic
• Języki publikacji: EN

Abstrakty

EN

The sources for the given subject research were preliminary organisational structures and systems of tax administrations that are currently in place in Slovakia as well as in Hungary, Poland, the Czech Republic and Slovenia. The basic presumption of the research is the increase of the system effectiveness en bloc. Based on the trends analysis we assume, that the upcoming reform of the Tax and Customs Administrations shall contribute significantly to the increase of the system effectiveness and at the same time bring along the improvement in positive perceiving of taxes, seen by public as socially unpopular obligations(original abstract)

Słowa kluczowe

EN

Taxes; Tax reform; Competitiveness

PL

Podatki; Reforma podatkowa; Konkurencyjność

• Czasopismo: Intercathedra
• Rocznik: 2010
• Numer: nr 26
• Strony: 17--19

Twórcy

autor

Ján Dobrovic

• University in Prešov

Bibliografia

• Kubátová K.: Danová teorie a politika. ASPI Publishing, Praha, 2003, page 86/264 , ISBN 80-86395-84-7
• Maede J.E. The Theory of international Economic Policy. II. Trade and Welfare and Mathematical Supplement. In: The Canadian Journal of Economic and Political Science. 1995. Vol. 23, No. 4,.561 page doi:102307/139023
• Musgrave R. A., Musgraveová P. B. 1994. Verejné finance v teorii a praxi. Praha: Management Press, 1994, 582 page ISBN 80-85603-76-4
• Pudil P., Vybíhal V., Vítek L., Pavel J. a kol. 2004. Zdanení a efektivnost. Praha: Eurolex Bohemia, s.r.o., 2004, 158 page ISBN 80-86861-07-4
• Tax and Customs Administrations Reform. Framework Analysis. MF SR. March 2007.
• Tax Administration Reform. Framework Analysis. Tax Directorate of the SR. 2002, 2004.
• Act No.595/2003 Coll. on income taxes