Tax reform in Slovakia

被引：0

作者：

Chalupka, R ^{[1
]}

机构：

[1] Charles Univ, Fac Social Sci, Inst Econ Studies, Prague, Czech Republic

来源：

FINANCE A UVER-CZECH JOURNAL OF ECONOMICS AND FINANCE | 2004年 / 54卷 / 9-10期

关键词：

tax reform; flat tax; Slovakia;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The paper evaluates recent tax legislation in Slovakia, effected January 2004, according to principles of optimal taxation and optimal tax systems. The author evaluates Slovak tax reform with particular regard to personal income tax and commodity taxes. The adoption of a flat personal-income-tax rate and a uniform VAT rate is viewed as in line with the optimal taxation theory, and the projected lessening of administrative costs and degree of tax evasion is positively evaluated.

引用

页码：382 / 390

页数：9

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