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2013 | 29 | 1 |
Tytuł artykułu

The reformation of customs and tax administration in Slovakia - the model of place for collecting taxes, duties and contributions

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EN
Abstrakty
EN
Within the framework of the research on the issue, we started form the existing functional organizational structures and tax administration systems not only in Slovakia, but also in Hungary, Poland, the Czech Republic, and Slovenia, whereas the fundamental assumption of the investigation was increased efficiency of the system as a whole. On the basis of a trend analysis we assume that the upcoming reform of the tax and customs administration will significantly contribute to an increased efficiency of the system and, eventually, to a positive perception of taxes as socially unpopular obligations.
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-
Czasopismo
Rocznik
Tom
29
Numer
1
Opis fizyczny
p.16-22,ref.
Twórcy
autor
  • Department of Management, Faculty of Management, Presov University in Presov, 17.novembra 1, 080 78 Presov, Slovakia
Bibliografia
  • 1. Dobrovič,J. Trendy v manažmente daňovej správy SR v kontexte štátov V4 a Slovinska (Trends in the Management of the Tax Administration of the Slovak Republic in the Context of the V4 Countries and Slovenia), Prešov University, Prešov 2011, ISBN 978-80-555-0339-4
  • 2. Kárász, P. sr., Renčko, J., Kárász, P. jr. 1997. Daňový systém a jeho vplyv na podnikateľskú sféru. (Taxation System and its Influence on the Business Sphere) Bratislava: Liberal Studies Institute, 1997, 68 p. ISBN 80-88874-07-6
  • 3. Kubátová, K.: Daňová teorie a politika (Taxation Theory and Politics), ASPI Publishing, Praha, 2003, p. 86/264 p., ISBN 80-86395-84-7
  • 4. Kiseľáková, D.: Efekty integrácie SR do EÚ v daňovej oblasti a hodnotenie dopadu integrácie pre MSP (Effects of the Integration of Slovakia into the EU in the Taxation Area and the Assessment of the Impact of the Integration on SMEs). In: Sborník z medzinárodnej vedeckej konferencie Ekonomické znalosti pro tržní praxi. (Proceedings of an international scientific conference Economic Knowledge for Market Practice). Palacký University, FF, Olomouc, Czech Republic, September 2006. ISBN 80-244-1468-6
  • 5. Maede, J.E. The Theory of international Economic Policy.II. Trade and Welfare and Mathematical Supplement. In: The Canadian Journal of Economic and Political Science. 1995. Vol. 23, No. 4, 561p. doi:10.2307/139023
  • 6. Musgrave, R. A., Musgraveová, P. B. 1994. Veřejné finance v teorii a praxi (Public Finances in Theory and Practice). Prague: Management Press, 1994, 582 p. ISBN 80-85603-76-4
  • 7. Rašner, J., Rajnoha, R.: Nástroje riadenia efektívnosti podnikových procesov (Enterprise Process Efficiency Management Tools), Zvolen : Technical University in Zvolen, 2007, ISBN 978-80-228-1748-6
  • 8. Schultzová, A. 2002. Daňovníctvo (Taxation System). Bratislava: Súvaha, 2002, 46 p. ISBN 80-88727-53-7
  • 9. Sojka, Ladislav: Vybrané problémy manažmentu inovácií (Selected Innovation Management Issues) In: Moderné prístupy manažmentu podniku (Modern Approaches to Enterprise Management) [electronic source] : Proceedings of the 15. international conference. - Bratislava: Slovak University of Technology, 2005. - ISBN 80-227-2284 7.S.485-490.
  • 10. Turisová, Renáta - Liberko, Igor- Liberková, Lucia: Trends in the Firm's Organization and Management. In: AMTECH 2005: Proceedings. vol. 44, book 2 (2005), p. 711-716. ISSN 1311-3321.
  • 11. Zubaľová, A. 2003. Daňové teórie, 1. časť (Taxation Theories, Part 1). Bratislava: Vydavateľstvo Ekonóm, 2003, 223 s. ISBN 80-225-1789-5
  • 12. Reforma daňovej a colnej správy. Rámcová analýza. (Reform of Tax and Customs Administration. Framework Analysis) Slovak Ministry of Finance. March 2007.
  • 13. Reforma daňovej správy. Rámcová analýza. (Reform of Tax Administration. Framework Analysis), Tax Directorate of the Slovak Republic (DR SR). 2002, 2004.
  • 14. Act No. 595/2003 Z.z. on income tax
Typ dokumentu
Bibliografia
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