Analiza reformy podatkowej na Slowacji

• Authors: Agnieszka Kiszka

Title variants

EN

THE ANALYSIS OF THE SLOVAKIAN TAX REFORM

• Languages of publication: PL

Abstracts

EN

Since the mid-1990s, many Southern and Eastern European and Asian countries have decided to change their tax system. With Estonia taking the lead in 1994, many of those countries implemented a flat tax in different variants. Slovakia, formed after the split up of the former Czechoslovakia in 1993, and until that time known more as a tourist destination than a place that could attract the attention of businessmen or economists, was also among those countries. The tax reform enacted in October 2003, which assumed the introduction of a flat tax for personal and company tax, as well as VAT (all at 19%) captured the attention of the entire world, making Slovakia a country with comprehensive tax reform to introduce a simpler and fairer tax. This paper evaluates this reform, starting with a short characterisation of the flat tax then moving on to describe the basic assumptions of the Slovakian reform and their results.

Keywords

EN

TAX; FLAT TAX; TAX SYSTEM; TAX SYSTEM REFORM (SLOVAKIA)

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie
• Journal: Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
• Year: 2012
• Issue: 883
• Pages: 71-87

Contributors

author

Agnieszka Kiszka