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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The tax reform in Slovakia
 Kopáčková, Marina ; Dvořák, Pavel (advisor)
The main goals of this paper is to describe and analyse the Slovak tax reform adopted in 2004, according to principles of optimal taxation. The optimal tax system includes the principles of efficiency, administrative simplicity, elasticity, equity and revenue tax. The goal of the Slovak tax reform was to change the tax legislation, to eliminate all exceptions and special regimes, to shift the tax burden from direct to indirect taxes, to eliminate the double taxation of income, to introduce the flat tax rate. In the end some recommendations for Czech Republic has been made.
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See also: similar author names
2 KOPAČKOVÁ, Michaela
2 Kopačková, Michaela
4 Kopáčková, Miroslava
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