Informace o publikaci

An Estimation of the Compliance Costs of Slovak Taxation

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NEMEC Juraj ČIŽMÁRIK Pavol ŠAGÁT Vladimír

Rok publikování 2017
Druh Článek v odborném periodiku
Časopis / Zdroj Ekonomie a Management
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
Doi http://dx.doi.org/10.15240/tul/001/2017-2-006
Obor Řízení, správa a administrativa
Klíčová slova taxation; compliance costs; Slovakia
Popis Our goal in this paper is to add more about Slovakia to the list. Slovakia is a member of the European Union, of its EURO-zone, and a medium income OECD member. This paper focuses on the compliance costs of taxation with the goal to assess the level of compliance costs of the private sector for income taxation and compliance costs for employers connected with the administration of salaries and social contributions.
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