| Issue |
SHS Web Conf.
Volume 135, 2022
International Conference on Entrepreneurial Competencies in a Changing World (ECCW 2021)
|
|
|---|---|---|
| Article Number | 01025 | |
| Number of page(s) | 6 | |
| Section | Stabilization and Development of SMEs in Rural Areas | |
| DOI | https://doi.org/10.1051/shsconf/202213501025 | |
| Published online | 10 February 2022 | |
Tax Reform as an Instrument for the Stability of the National Economy
1
Institute of Technology and Business in České Budějovice, Faculty of Corporate Strategy, Okružní 517/10, 370 01 České Budějovice, Czech Republic
2
University of Zilina, Faculty of Operation and Economics of Transport and Communications, Univerzitna 1, 010 26 Zilina, Slovakia
* Corresponding author: 24574@mail.vstecb.cz
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.
Key words: taxes / tax reform / trend analyses / efficiency / Slovakia
© The Authors, published by EDP Sciences, 2022
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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