SHS Web of Conf.
Volume 90, 2021International Conference on Entrepreneurial Competencies in a Changing World (ECCW 2020)
|Number of page(s)||16|
|Section||Stabilization and Development of SMEs in Rural Areas|
|Published online||07 January 2021|
Process Model of the Economic Efficiency of the Financial Administration of an EU Member State
1 The Management Faculty, Czestochowa University of Technology, Armii Krajowej 19B, 42-201 Czestochowa, Poland
2 Institute of Technology and Business, Faculty of Corporate Strategy, Department of Management, Okružní 517/10, 370 01 České Budějovice, Czech Republic
* Corresponding author: firstname.lastname@example.org
The current reform of Slovakia’s tax system is a part of the country’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. However, its implementation in practice is problematic due to the attitudes and problems of both the professional public and business entities. The aim of this contribution is to help students and business entities to understand the tax system reforms. The contribution is based on information from the main actors of the tax reforms. The data were obtained during 3 months (2019 – 2020) using the questionnaire method. These were processed using basic statistical methods of the descriptive type, followed by an analysis of the principal factors and factor analysis. The factor analysis was crucial for our contribution because it identified 5 significant indicators with regards to the assessment of the reforms and the functioning of the tax system. Subsequently, a correspondence analysis was conducted of the factor “Electronisation/computerisation – greater user comfort” to find out the differences in the perception hereof among the respondents. The contribution therefore provides a new perspective on the evaluation and functioning of the reforms of the Financial Administration’s management system in the Slovak Republic.
Within the framework of the research into this matter, and with a view to increasing the efficiency of the system globally, we also looked at the existing functional organizational structures and tax administration systems in Hungary, Poland, Czech Republic and Slovenia. On the basis of trend analysis, we can assume that the upcoming reform of the Tax and Customs Administrations will significantly contribute to the increasing efficiency of the system and to the positive perception of taxes, which are currently viewed as a socially unpopular obligation.
Key words: tax system reform / financial administration / taxes / factor analysis / principal components
© The Authors, published by EDP Sciences, 2021
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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