Received: 2016-10-20  |  Accepted: 2017-02-18

Title

Sustainable development activities aimed at combating tax evasion in Slovakia


Abstract

The aim of the paper is to point out the tax system and activity of tax authorities at carrying out a control activity and as well as the activity of its bodies in order to eliminate tax evasions and tax frauds for a sustainable development of state economy. We pay attention to tax systems and deal with tax frauds. We assume that there is no correlation between the number of registered taxpayers and the total tax collection. We also assume that the majority of findings from the tax controls that were carried out will be on VAT whereas there is no correlation between the findings of VAT controls and the number of tax controls carried out. We refer to the importance to strengthen the battle against tax frauds and tax evasions in Slovakia and the aim is to point out the current tax collection and the overall tax administration in the Slovak Republic with the focus on value added tax (VAT). The final part consists of the proposals for the possibilities to combat against tax frauds and tax evasions more effectively.


Keywords

tax, taxpayers, tax evasion, tax fraud, value added tax, action against tax fraud and tax evasion


JEL classifications

G21


URI

http://jssidoi.org/jssi/papers/papers/view/246


DOI

10.9770/jssi.2017.6.4(19)

Authors

Dobrovič, Ján
University of Prešov
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Gombár, Miroslav
University of Prešov
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Benková, Eva
University of Prešov
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Title

Journal of Security and Sustainability Issues


Issue date

2017


ISSN

ISSN 2029-7017 (print)
ISSN 2029-7025 (online)

Cited

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