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Administrative Costs of Taxation in Slovakia

Author

Listed:
  • Juraj Nemec
  • Ladislav Pompura
  • Vladimír Šagát

Abstract

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.

Suggested Citation

  • Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 51-61.
    • Handle: RePEc:prg:jnlefa:v:2015:y:2015:i:2:id:141:p:51-61
    DOI: 10.18267/j.efaj.141
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    References listed on IDEAS

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    3. Maja Klun, 2004. "Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia," Fiscal Studies, Institute for Fiscal Studies, vol. 25(1), pages 93-104, March.
    4. Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 229-52, June.
    5. Joel Slemrod & Nikki Sorum, 1984. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
    6. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
    7. Vaillancourt, Francois, 1987. "The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence," Public Finance = Finances publiques, , vol. 42(3), pages 395-414.
    8. Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence From Australia," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 229-252, June.
    9. Ondřej Bayer, 2013. "Research of Estimates of Tax Revenue: An Overview," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 59-73.
    10. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
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    Cited by:

    1. Feng Wei & Jean‐François Wen, 2024. "Designing turnover taxes in countries with large informal sectors," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 57(2), pages 528-555, May.

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    More about this item

    Keywords

    Administrative costs of taxation; Slovakia; Tax administration;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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