IDEAS home Printed from https://ideas.repec.org/a/ssi/jouesi/v10y2022i1p214-225.html
   My bibliography  Save this article

Detection of tax evasion using tax audits in the Slovak Republic

Author

Listed:
  • Agneša Víghová

    (Bratislava University of Economics and Management, Slovakia)

Abstract

Tax evasion causes a significant shortfall in revenues from the state budget in the Slovak Republic and the European Union. Therefore, the European Union states are looking for ways to detect tax evasion. The most common tax evasion occurs from value-added tax. It is not possible to eliminate tax evasion, but it is possible to effectively see tax evasion and fight against tax evasion through legislation as well as effective tax control. The article aims to point out illegal tax evasion in the area of value-added tax and to point out the fight against tax evasion. Methods of analysis and comparison were used in the research. The study was carried out based on data from the Financial Administration of the Slovak Republic, where the results of control activities were analyzed with a focus on value-added tax as well as the effectiveness of the control activities of individual tax authorities within the Slovak Republic. I drew attention to the most frequently occurring tax evasions of value-added tax. The continuation of the research will be the analysis of tax evasion in corporate income tax. These research results will be published in the following article.

Suggested Citation

  • Agneša Víghová, 2022. "Detection of tax evasion using tax audits in the Slovak Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 10(1), pages 214-225, September.
    • Handle: RePEc:ssi:jouesi:v:10:y:2022:i:1:p:214-225
    DOI: 10.9770/jesi.2022.10.1(11)
    as

    Download full text from publisher

    File URL: https://jssidoi.org/jesi/uploads/articles/37/Vighova_Detection_of_tax_evasion_using_tax_audits_in_the_Slovak_Republic.pdf
    Download Restriction: no
    File URL: https://jssidoi.org/jesi/article/992
    Download Restriction: no
    File URL: https://libkey.io/10.9770/jesi.2022.10.1(11)?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    2. Daniel Hungerman, 2023. "Tax evasion, efficiency, and bunching in the presence of enforcement notches," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 43-68, February.
    3. Alžběta Holá & Markéta Arltová & Hana Zídková, 2022. "VAT Listings within the EU Member States and Their Impact on Tax Evasion [Designing VAT Systems: Some Efficiency Considerations]," CESifo Economic Studies, CESifo Group, vol. 68(3), pages 297-318.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bíró, Anikó & Prinz, Dániel & Sándor, László, 2022. "The minimum wage, informal pay, and tax enforcement," Journal of Public Economics, Elsevier, vol. 215(C).
    2. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
    3. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
    4. Leenders, Wouter & Lejour, Arjan & Rabaté, Simon & van ’t Riet, Maarten, 2023. "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Journal of Public Economics, Elsevier, vol. 217(C).
    5. Enea Baselgia & Isabel Z. Martínez, 2022. "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CESifo Working Paper Series 9778, CESifo.
    6. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Working Papers hal-03811306, HAL.
    7. Trung Kien Tran & Minh Tuan Truong & Kim Tu Bui & Phung Duc Duong & Minh Vuong Huynh & Tran Thai Ha Nguyen, 2023. "Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?," Risks, MDPI, vol. 11(2), pages 1-17, February.
    8. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers hal-03811306, HAL.
    9. Bohne, Albrecht & Koumpias, Antonios M. & Tassi, Annalisa, 2023. "Cashless payments and tax evasion: Evidence from VAT gaps in the EU," ZEW Discussion Papers 23-060, ZEW - Leibniz Centre for European Economic Research.
    10. Dieter Pfaff & Patricia Ruffing-Straube & David Staubli, 2022. "Entwicklung der straflosen Selbstanzeigen im Zuge der Einführung des automatischen Informationsaustauschs in der Schweiz," Working Papers 394, University of Zurich, Department of Business Administration (IBW).
    11. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers Main hal-03811306, HAL.
    12. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
    13. Enea Baselgia & Isabel Z. Martinez, 2022. "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers 22-501, KOF Swiss Economic Institute, ETH Zurich.
    14. Rubolino, Enrico, 2023. "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, vol. 219(C).

    More about this item

    Keywords

    tax evasion; tax control; Financial Administration of the Slovak Republic; analysis of the detection of VAT; effectiveness of tax controls;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ssi:jouesi:v:10:y:2022:i:1:p:214-225. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Manuela Tvaronaviciene (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.