Law and the organisational aspects of combating tax crime in Slovakia Republic

Abstract

Fiscal crime in its essence is certainly one of the most dangerous, anti-state phenomena, which constitutes a genuine threat to the entire population of a country. Disturbing opinions on the part of Slovak society regarding the lack of threats to the country’s safety, despite fiscal crimes, cannot be ignored without a reaction from the institutions and state organs as well as aware citizens. Taxes, which played one of the most important roles in economic systems throughout history due to the obligatory cash tributes provided to the ruler and later to the state, are now a basic source of income for state budgets and are regarded by many taxpayers as a necessary evil that must be avoided by any means possible. Significant improvement in the level of activities related to the prevention, identification, and detection of tax delicts has been underway since 2012, which involved the creation of the Tax Administration as a result of the merger of two institutions: Customs Administration and Tax Administration. The article clarifies the legal analysis of the provisions supporting institutions in the fight against tax crime and it presents types of tax crimes in the Slovak Penal Code, using statistical data as well as institutions authorized to combat tax crimes in the Slovak Republic.