An Estimation of the Compliance Costs of Slovak Taxation

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Authors

NEMEC Juraj ČIŽMÁRIK Pavol ŠAGÁT Vladimír

Year of publication 2017
Type Article in Periodical
Magazine / Source Ekonomie a Management
MU Faculty or unit

Faculty of Economics and Administration

Citation
Doi http://dx.doi.org/10.15240/tul/001/2017-2-006
Field Management and administrative
Keywords taxation; compliance costs; Slovakia
Description Our goal in this paper is to add more about Slovakia to the list. Slovakia is a member of the European Union, of its EURO-zone, and a medium income OECD member. This paper focuses on the compliance costs of taxation with the goal to assess the level of compliance costs of the private sector for income taxation and compliance costs for employers connected with the administration of salaries and social contributions.
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