Vnímanie reformy daňového systému v Slovenskej republike podnikateľskými subjektmi a finančnou správou

The reform of the tax system in Slovakia is a part of a complex reform of taxes and levies in the Slovak Republic. The tax reform was supposed to contribute to public finance improvement, but its progress is accompanied by many problems and refusal by professional public. The objective of the analys...

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Bibliographic Details
Published in:Ekonomický časopis 2016, Vol.64 (8), p.751-767
Main Authors: Jakúbek, Peter, Tej, Juraj, Lajčin, Daniel, Gabrhelová, Gabriela
Format: Article
Language:slo
Subjects:
Accounting - Business Administration
Business Economy / Management
Economy
Financial Markets
National Economy
Public Finances
Online Access:Get full text
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Summary:The reform of the tax system in Slovakia is a part of a complex reform of taxes and levies in the Slovak Republic. The tax reform was supposed to contribute to public finance improvement, but its progress is accompanied by many problems and refusal by professional public. The objective of the analysis is to contribute to the enrichment of knowing the tax system reform in the Slovak Republic from the point of its perception and evaluation by the main players affected i.e. business entities and authorities of financial administration. The study represents the first analysis of the reform of the tax system in the Slovak Republic which is based on information obtained from business entities and workers of financial administration. The data obtained using questionnaire-based method from the respondents is analysed and processed using mathematical and statistical methods at the level of descriptive statistics. The factor analysis was used to extract factors describing six indicators of the tax system evaluation: the presented extracted and subsequently verified factor structure of the tax system evaluation represents a new view on the relevant issue.
ISSN:0013-3035