VNÍMANIE REFORMY DAŇOVÉHO SYSTÉMU V SLOVENSKEJ REPUBLIKE PODNIKATEĽSKÝMI SUBJEKTAMI A FINANČNOU SPRÁVOU

• Autorzy: Jakúbek Peter , Tej Juraj , Lajčin Daniel , Gabrhelová Gabriela

Warianty tytułu

EN

Perception of reform of the tax system in the Slovak Republic by business entities and financial administration

• Języki publikacji: SK

Abstrakty

EN

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.

Słowa kluczowe

EN

FINANCIAL ADMINISTRATION; TAX SYSTEM; PERCEPTION; TAXES; SLOVAKIA

• Wydawca: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Czasopismo: Ekonomický časopis (Journal of Economics)
• Rocznik: 2016
• Tom: 64
• Numer: 8
• Strony: 751 – 767

Twórcy

autor

Jakúbek Peter

• Dubnický technologický inštitút v Dubnici nad Váhom, Dukelská štvrť 1404/613, 018 41 Dubnica nad Váhom, Slovak Republic,

autor

Tej Juraj

autor

Lajčin Daniel

autor

Gabrhelová Gabriela