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Volume 54, Issue 9 -10

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Tax Reform in Slovakia

Chalupka, Radovan

Year: 2004   Volume: 54   Issue: 9 -10   Pages: 382-390

Abstract: 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.

JEL classification: H2

Keywords: tax reform; flat tax; Slovakia

RePEc: n/a

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