Abstract
This article presents the results of the survey on the needs and expectations of people affected by the tax reform so that to assess the tax reform in Slovak Republic along with the overall satisfaction with the tax & customs system and also to identify deficiencies in the area of tax and customs administration. We have started from the existing functional organizational structures and tax administration systems not only in Slovakia, but also in Hungary, Poland, Czech Republic and Slovenia, while the basic prerequisite for the study was to increase the efficiency of the tax system as a whole. Based on the trend analysis, we assume that the tax and customs reform will make a significant contribution to increasing the system efficiency and, ultimately, to a more positive perception of taxes.
Highlights
Tax administration in Slovakia is governed by the principles established after 1989
We stem from the existing functional organizational structures and tax administration systems in Slovakia, and in Hungary, Poland, Czech Republic and Slovenia, assuming the need to change of the organizational structure, its optimization as well as the introduction of marketing principles in the field of customer orientation to achieve a positive image of tax administration in the eyes of the public
In accordance with above-mentioned philosophical-theoretical starting points, we examined the effectiveness feedback of the tax administration of the Slovak Republic
Summary
Tax administration in Slovakia is governed by the principles established after 1989. Despite the efforts made in recent years to reduce the number of employees, the system of financial administration in Slovakia can be considered inefficient in terms of increasing the competitiveness of the state. We stem from the existing functional organizational structures and tax administration systems in Slovakia, and in Hungary, Poland, Czech Republic and Slovenia, assuming the need to change of the organizational structure, its optimization as well as the introduction of marketing principles in the field of customer orientation to achieve a positive image of tax administration in the eyes of the public For this purpose, we conducted a survey, the results of which reflect the assessment of the current situation. The ranking of the states was determined on the basis of absolute attractiveness, which was calculated as the difference in percentage of the respondents, according to which the key aspects of their domestic tax systems were attractive, and the percentage of dissatisfied respondents [1] In this KPMG chart, which was based on the survey of European business representatives' views on the attractiveness of domestic tax regimes, the best position was reached by Cyprus, followed by Ireland and Switzerland. Positive assessments of these three countries can be explained by the uniform interpretation of tax legislation, minimum changes in tax laws and relatively low tax rates [4]
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