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Slovakia’s 2004 Tax and Welfare Reforms

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  • Mr. David Moore

Abstract

The paper reviews Slovakia's comprehensive reforms to its taxation and welfare systems in 2004, including the introduction of a flat-rate income tax and single-rate value-added tax (VAT), and linkage of social benefits to participation in labor market programs. Though revenues following the reform are lower as a ratio to GDP, the paper argues that the reforms have helped encourage investment and improved efficiency by broadening the tax base, reducing the administrative burden, and improving work incentives. The paper also looks at some implications of the reforms for income distribution and social protection.

Suggested Citation

  • Mr. David Moore, 2005. "Slovakia’s 2004 Tax and Welfare Reforms," IMF Working Papers 2005/133, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2005/133
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=18298
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    References listed on IDEAS

    as
    1. Vahram Stepanyan, 2003. "Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union," IMF Working Papers 2003/173, International Monetary Fund.
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    Cited by:

    1. Christian F. Pfeil & Lars P. Feld, 2024. "Does the Swiss Debt Brake Induce Sound Federal Finances? A Synthetic Control Analysis," Public Finance Review, , vol. 52(1), pages 3-41, January.
    2. Sergio Galletta & Agustin Redonda, 2017. "Corporate flat tax reforms and businesses’ investment decisions: evidence from Switzerland," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 962-996, December.
    3. Martin Kahanec & Martin Guzi & Monika Martišková & Michal Paleník & Filip Pertold & Zuzana Siebertová, 2013. "GINI Country Report: The Czech Republic and Slovakia," Research Reports 7, Central European Labour Studies Institute (CELSI).
    4. Nikolay Galabov, 2012. "Tax Neutrality and Tax Expenses in the Practice of Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 83-104.
    5. repec:bas:econth:y:2013:i:2:p:3-26 is not listed on IDEAS
    6. repec:bas:econth:y:2013:i:2:p:27-49 is not listed on IDEAS
    7. Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-18.

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    Keywords

    WP; tax rate; income tax; rate; income;
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