Effectiveness and performance of tax system in Slovak Republic in terms of its key non-macroeconomics factors

Main Article Content

Ján Dobrovič
Rastislav Rajnoha
Antonín Korauš

Abstract

Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two aspects: justice and efficiency. The issue of taxation has been the subject of numerous debates at the European level for several years. A good tax system should contribute to the state treasury with sufficient revenues, should not be an administrative burden, and must be sufficiently efficient and transparent.


Purpose of the article: The submitted article provides an extensive analysis of the opinions of respondents on the effectiveness of the financial administration of the Slovak Republic. The aim is to analyse the views and attitudes of the respondents on the key factors affecting the effectiveness of financial administration in terms of respondents' age, gender, occupation and place of residence using mathematical-statistical methods.


Methods: In the course of extensive empirical quantitative research (N = 1.500) were used Factor Model Analysis (Factor Analysis) and Analysis of Variance (Anova) were used. The data was obtained through a questionnaire survey, which-was carried out in four districts of Slovakia and focused on a wide range of respondents divided into four age-related categories.


Findings & Value added: In terms of research carried out, it is possible to conclude that there is dissatisfaction with the overall tax and customs system in the Slovak Republic. An analysis of respondents' views on the effectiveness of the tax system has shown that it is possible to identify several key factors that affect it, and they are: collection of levies and availability, competence of tax administration staff, computerisation of tax administration, tax collection efficiency, labour costs, and administrative difficulty of tax administration. in the paper, we also discuss these in more detail. The research results offer relevant and interesting implications for public authorities, policy makers and reformers as well as motives for further investigation of the tax administration issue.

Article Details

How to Cite
Dobrovič, J., Rajnoha, R., & Korauš, A. (2018). Effectiveness and performance of tax system in Slovak Republic in terms of its key non-macroeconomics factors. Oeconomia Copernicana, 9(4), 617-634. https://doi.org/10.24136/oc.2018.030
Section
Articles

References

Arnold, J. M., Brys, B., Heady, C., Johansson, Å., Schwellnus, C., & Vartia, L. (2011). Tax policy for economic recovery and growth. Economic Journal, 121(550).
Belás, J., Vojtovič, S., & Ključnikov, A. (2016). Microenterprises and significant risk factors in loan process. Economics and Sociology, 9(1). doi: 10.14254 /2071-789X.2016/9-1/3.
Belás, J., Bartoš, P., Klujčnikov, A., & Doležal, J. (2015). Risk perception differences between micro-, small and medium enterprises. Journal of International Studies, 8(3). doi: 10.14254/2071-8330.2015/8-3/2.
Belás, J., Macháček, J., Bartoš, P., Hlawiczka, R., & Hudáková, M. (2014). Business risks and the level of entrepreneurial optimism among SME in the Czech and Slovak Republic. Journal of Competitiveness, 6(2). doi: 10.7441/joc.2014 .02.03.
Brederode, F. (2009). Systems of general sales taxation: theory, policy and practice. Amsterdam: Kluwer Law International.
Castro, Á. G., & Camarillo, R. D. B. (2014). Determinants of tax revenue in OECD Countries over the Period 2001–2011. Contaduría y administración, 59(3). doi: 10.1016/j.eswa.2014.02.010.
Čepel, M., Stasiukynas, A., Kotásková, A., & Dvorský, J. (2018). Business environment quality index in the SME segment. Journal of Competitiveness, 10(1). doi: 10.7441/joc.2018.02.02.
Čirejevskis, A. (2016). Sustainability in information and communication technologies’ industry: innovative ambidexterity and dynamic capabilities perspectives. Journal of Security and Sustainability Issues, 6(2). doi: 10.9770/jssi.2016. 6.2(2).
Dabla-Norris, M. E., Misch, F., Cleary, M. D., & Khwaja, M. (2017). Tax administration and firm performance: new data and evidence for emerging market and developing economies. International Monetary Fund.
Gasparėnienė, L., Remeikienė, R., Sadeckas, A., & Ginevičius, R. (2016). Level and sectors of digital shadow economy: the case of Lithuania. Entrepreneurship and Sustainability Issues, 4(2). doi: 10.9770/jesi.2016.4.2(6).
Dobeš, K., Kot, S., Kramoliš, J., & Sopková, G. (2017). The perception of governmental support in the context of competitiveness of SMEs in the Czech Republic. Journal of Competitiveness, 9(3). doi: 10.7441/joc.2017.03.03.
Dobrovič, J., Gombár, M., & Benková, E. (2017). Sustainable development activities aimed at combating tax evasion in Slovakia. Journal of Security and Sustainability Issues, 6(4). doi: 10.9770/jssi.2017.6.4(19).
Frankovský, M., Birknerová, Z., & Zbiheljová, L. (2016). Assessment of occurrence predictors of cognitive distortions in managerial decisions. Polish Journal of Management Studies, 14(2). doi: 10.17512/pjms.2016.14.2.06.
Gavurová, B., Packová, M., Mišánková, M., & Smrčka, L. (2017). Predictive potential and risks of selected bankruptcy prediction models in the Slovak business environment. Journal of Business Economics and Management, 18(6). doi: 10.3846/16111699.2017.1400461.
Harutyunyan, V. L. (2017). Practice of changing the image of tax and customs officers of developed and developing countries. American Journal of Sociology, 122, 6(2).
Chromjaková, F. (2016). The key principles of process manager motivation in production and administration processes in an industrial enterprise. Journal of Competitiveness, 8(1). doi: 10.7441/joc.2016.01.07.
Ivanová, E., & Čepel, M. (2018). The impact of innovation performance on the competitiveness of the Visegrad 4 conutries. Journal of Competitiveness, 10(1). doi: 10.7441/joc.2018.01.04.
Koišová, E., Habánik, J., Virglerová, Z., & Rózsa, Z. (2017). SMEs financing as an important factor of business environment in Slovak Republic regions. Montenegrin Journal of Economics, 13(2). doi: 10.14254/1800-5845/2017.13-2.8.
Korauš, A., Dobrovič, J., Ključnikov, A., & Gombár, M. (2016). Consumer approach to bank payment card security and fraud. Journal of Security and Sustainability Issues, 6(1). doi: 10.9770/jssi.2016.6.1(6).
Krivinš, A. (2015). Towards security and safety: police efficiency across European countries. Journal of Security and Sustainability Issues, 5(1). doi: 10.9770/jssi.2015.5.1(3).
Ključnikov A., Belás, J., Kozubíková, L., & Paseková, P. (2016). The entreprenurial perception of SME business environment quality in the Czech Republic. Journal of Competitiveness 8(1). doi: 10.7441/joc.2016.01.05.
Kubátová, K. (2010). Tax theory and politics. Praha: Wolters Kluwer.
Majerová, I. (2016). The impact of some variables on the VAT gap in the member states of the European Union company. Oeconomia Copernicana, 7(3). doi: 10.12775/OeC.2016.020.
Rajnoha, R., & Lesníková, P. (2016). Strategic performance management system and corporate sustainability concept – specific parametres in Slovak enterprises. Journal of Competitiveness, 8(3). doi: 10.7441/joc.2016.03.07.
Rajnoha, R., Slivková, D., & Dobrovič, J. (2014). Globatization and transer pricing in multinational corporations in Slovakia and OECD countries – analytical study and decision-making model on the choice of optimal transfer pricing method. Ekonomický časopis, 62(6).
Šimelytė, A., & Antanavičienė, J. (2013). Economic development and its influence on state capital structure, Entrepreneurship and Sustainability Issues 1(1). doi: 10.9770/jesi.2013.1(1).
Štefko, R., Kiráľová, A., & Mudrík, M. (2015). Strategic marketing communication in pilgrimage tourism. Procedia-Social and Behavioral Sciences, 175. doi: 10.1016/j.sbspro.2015.01.1219.
Štiglic, D. (2017). Towards security through economic policy: a Baldwin’s approach. Journal of Security and Sustainability Issues, 7(1). doi: 10.9770/jssi.2017.7.1(6).
Zídková, H. (2014). Determinants of VAT gap in EU. Prague Economic Papers, 23(4). doi: 10.18267/j.pep.496.