Abstract
Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two aspects: justice and efficiency. The issue of taxation has been the subject of numerous debates at the European level for several years. A good tax system should contribute to the state treasury with sufficient revenues, should not be an administrative burden, and must be sufficiently efficient and transparent.
 Purpose of the article: The submitted article provides an extensive analysis of the opinions of respondents on the effectiveness of the financial administration of the Slovak Republic. The aim is to analyse the views and attitudes of the respondents on the key factors affecting the effectiveness of financial administration in terms of respondents' age, gender, occupation and place of residence using mathematical-statistical methods.
 Methods: In the course of extensive empirical quantitative research (N = 1.500) were used Factor Model Analysis (Factor Analysis) and Analysis of Variance (Anova) were used. The data was obtained through a questionnaire survey, which-was carried out in four districts of Slovakia and focused on a wide range of respondents divided into four age-related categories.
 Findings & Value added: In terms of research carried out, it is possible to conclude that there is dissatisfaction with the overall tax and customs system in the Slovak Republic. An analysis of respondents' views on the effectiveness of the tax system has shown that it is possible to identify several key factors that affect it, and they are: collection of levies and availability, competence of tax administration staff, computerisation of tax administration, tax collection efficiency, labour costs, and administrative difficulty of tax administration. in the paper, we also discuss these in more detail. The research results offer relevant and interesting implications for public authorities, policy makers and reformers as well as motives for further investigation of the tax administration issue.
Highlights
One of the basic features of the functioning of all entities economically active in national economies is their participation in the tax system of the state and their own tax liability (Kubátová, 2010; Harutyunyan, 2017)
On the basis of factor analysis, it can be concluded that the 12 questions in the questionnaire dealing with the satisfaction of respondents with tax administration can be explained by the six common factors that stand in the background
In addition to previous empirical research studies (Harutyunyan, 2017; Dabla-Norris et al, 2017; Arnold et al, 2011; Koišová et al, 2017; Majerová, 2016; Zídková, 2014), in our own empirical research realised in Slovakia we have found other specific quantitative and qualitative factors to be relevant in efficiency of tax system
Summary
One of the basic features of the functioning of all entities economically active in national economies is their participation in the tax system of the state and their own tax liability (Kubátová, 2010; Harutyunyan, 2017). For the comprehensive context of the tax system as a whole, it is important to know the impacts of the Slovak Republic's accession to the European Union as well as the financial administration in its states (Dobrovič et al, 2017). Each Member State's tax revenue represents a substantial part of the revenue side of the state budget, which is why it is not easy to achieve any form of joint action by all stakeholders in this area. The area of direct taxation remains in the full competence of individual Member States. There are efforts to deepen integration in the tax area, but on the other hand, individual states (after renunciation of monetary policy) are not prepared to abandon another important tool for influencing economic development of the state (Dobrovič, 2017)
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