European Financial and Accounting Journal 2015, 10(2):51-61 | DOI: 10.18267/j.efaj.141

Administrative Costs of Taxation in Slovakia

Juraj Nemec1, Ladislav Pompura2, Vladimír Šagát3
1 prof. Ing. Juraj Nemec, CSc.; Faculty of Economics, Matej Bel University, Tajovského 10, 975 90 Banská Bystrica, Slovakia, <juraj.nemec@umb.sk>.
2 Ing. Ladislav Pompura, Ph.D.; Executive director; MONAREX, ČSA 24, 974 01 Banská Bystrica, Slovakia, <monarex@monarex.sk>.
3 Ing.Vladimír Šagát, Ph.D.; Department of Finance and Banking, Bankovní institut Praha, zahraničná vysoká škola, Cesta na štadión 7, 974 04 Banská Bystrica, Slovakia, <vladimirsagat@centrum.sk>.

This article reports an investigation into the administrative costs of the Slovak tax system. By applying methodology used in the Czech Republic, it analyses the administrative costs of taxation in Slovakia between 2004 and 2011. The results show that Slovakia has relatively high costs of tax administration compared to other developed countries, including its neighbours - the V4 countries. We argue that most of the higher relative cost is caused by subjective - speculative factors that will be addressed by ongoing tax system reforms.

Keywords: Administrative costs of taxation, Slovakia, Tax administration
JEL classification: H20

Published: June 1, 2015  Show citation

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Nemec, J., Pompura, L., & Šagát, V. (2015). Administrative Costs of Taxation in Slovakia. European Financial and Accounting Journal, 10(2), 51-61. doi: 10.18267/j.efaj.141
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