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Taxation System in Slovakia: National Featues and Prospects of Integration
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Author(s): Marcela Rabatinová (University of Economics in Bratislava, Slovakia), Juraj Válek (University of Economics in Bratislava, Slovakia)and Jana Kušnírová (University of Economics in Bratislava, Slovakia)
Copyright: 2019
Pages: 18
Source title:
Global Trends of Modernization in Budgeting and Finance
Source Author(s)/Editor(s): Denis Ushakov (Suan Sunandha Rajabhat University, Thailand)
DOI: 10.4018/978-1-5225-7760-7.ch010
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Abstract
A common European area without any internal borders between the EU Member States creates greater risks in terms of tax evasion and avoidance by economic entities. Increasing tax burden during the financial and economic crisis led to an increase in tax evasion as a result of changes in the behavior of taxpayers. This chapter deals with the current problems of taxation in Slovakia in the context of effective tax collection and tax evasion prevention. The aim of the chapter is to assess the development of corporate income tax, excise tax on alcoholic beverages, and value added tax, which are considered to be the most risky ones in terms of tax evasion.
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