Sustainable Economic Development of Slovakia: Factors Determining Optimal Tas Collection

Abstract

We based our research on existing functional organizational structures and systems of financial administration of Slovakia. We worked on the assumption that improvement of effectiveness of the system of optimal tax collection was necessary for sustainable development of Slovak socioeconomic system as such. Based on the current trends analysis we assume that a forthcoming tax and customs administration reform would significantly increase the effectiveness of the system and as a result it would also lead to a more positive view of taxes as socially unpopular obligations. By this process, Slovakia aims at effective tax system, which can lead to increase in efficiency and higher competitiveness of our state among EU countries. Based on the survey in three Slovak regions and by factor analysis we want to analyze the structure of following social factors: collection of contributions and accessibility, competency of tax administration employees, electronization of tax administration, effectiveness of tax collection, labor costs, and administrative burden of tax administration. These are considered to be hidden reasons of mutually correlated variables. The aim is to explain and clarify the observed correlations. It can lead to improvement of the conditions of tax collection for taxpayers when they can use electronic form of their declarations of contributions and taxes (taxes, contributions: social security and health insurance) based on which the state can distribute via a unique identifier the funds to individual institutions.

Examination of Factors Affecting the Implementation of Organizational Changes

“…It is very important to be able to respond to current market needs and keep pace with the market environment (Korauš et al, 2017;Dobrovič, J. et al, 2016;Civelek, et al, 2016;Merkova et al, Musova, 2016;Nadanyiova, 2016;Belás et al, 2015;Dobrovič et al, 2011) Maintaining competitiveness on the market is not easy. Belás & Sopková (2016), Rajnoha & Lesníková (2016), Vojtovic (2016) and Koisova et al (2017) claim that the business environment in Slovakia and the Czech Republic is characterized by a relatively low level of competitiveness.…”

Management of agriculture innovations: Role in Economic Development.

“…Life is not possible without the products of this sector. (Dobrovic et al 2016) (Alston and Pardey 2014) Agriculture supplies much more than food for direct human consumption: it produces significant amounts of feed (for livestock), fuel (for transportation, energy production, including household kitchen fires), fiber (for clothing), and, increasingly, agricultural biomass used to produce a host of industrial chemical and material products. (Alston and Pardey 2014) We can identify two critical characteristics of agriculture.…”

The Specific Character Traits of Young Entrepreneurs in Slovakia

“…Deáková et al (2010) considers such features and capabilities as selfreliance, courage, responsibility, determination, creativity, scholarship and perseverance as the most important personal qualities of the entrepreneurs. It is necessary to look for specific knowledge and behaviours to increase the efficiency of administrative and production processes in a private company (Dobrovič at al., 2016). According to Belás et al (2013) the entrepreneurs´ personal characteristics are very important in relation to the financial performance of the company.…”