Nemec, Juraj; Pompura, Ladislav; Šagát, Vladimír - In: European financial and accounting journal : EFAJ 10 (2015) 2, pp. 51-61
This article reports an investigation into the administrative costs of the Slovak tax system. By applying methodology used in the Czech Republic, it analyses the administrative costs of taxation in Slovakia between 2004 and 2011. The results show that Slovakia has relatively high costs of tax...