scholarly journals Effectiveness and performance of tax system in Slovak Republic in terms of its key non-macroeconomics factors

2018 ◽  
Vol 9 (4) ◽  
pp. 617-634
Author(s):  
Ján Dobrovič ◽  
Rastislav Rajnoha ◽  
Antonín Korauš
Keyword(s):  
Factor Model ◽  
Slovak Republic ◽  
Collection Efficiency ◽  
Value Added ◽  
Tax Administration ◽  
Key Factors ◽  
Tax System ◽  
Age Related ◽  
Wide Range ◽  
Financial Administration

Research background: The paper addresses the issue of an optimal tax system and puts emphasis on two aspects: justice and efficiency. The issue of taxation has been the subject of numerous debates at the European level for several years. A good tax system should contribute to the state treasury with sufficient revenues, should not be an administrative burden, and must be sufficiently efficient and transparent. Purpose of the article: The submitted article provides an extensive analysis of the opinions of respondents on the effectiveness of the financial administration of the Slovak Republic. The aim is to analyse the views and attitudes of the respondents on the key factors affecting the effectiveness of financial administration in terms of respondents' age, gender, occupation and place of residence using mathematical-statistical methods. Methods: In the course of extensive empirical quantitative research (N = 1.500) were used Factor Model Analysis (Factor Analysis) and Analysis of Variance (Anova) were used. The data was obtained through a questionnaire survey, which-was carried out in four districts of Slovakia and focused on a wide range of respondents divided into four age-related categories. Findings & Value added: In terms of research carried out, it is possible to conclude that there is dissatisfaction with the overall tax and customs system in the Slovak Republic. An analysis of respondents' views on the effectiveness of the tax system has shown that it is possible to identify several key factors that affect it, and they are: collection of levies and availability, competence of tax administration staff, computerisation of tax administration, tax collection efficiency, labour costs, and administrative difficulty of tax administration. in the paper, we also discuss these in more detail. The research results offer relevant and interesting implications for public authorities, policy makers and reformers as well as motives for further investigation of the tax administration issue.

scholarly journals CHANGES OF TAX RATES AND THEIR IMPACT ON REVENUES OF THE TAX AMINISTRATION OF KOSOVO

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Shefqet Dervishaj
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Tax Administration ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Real Situation ◽  
Tax System ◽  
Countries In Transition ◽  
Post War ◽  
Almost All

In the early postwar years, Kosovo was faced with a destroyed economy and an inexperienced tax system and was mainly based on the experiences of other countries and not in accordance with the real situation and needs of post-war Kosovo which had to start from “zero” in many areas.The post-war tax policy in Kosovo started with the tax system in accordance with UNMIK Regulations, which were almost all copied from other countries such as from countries in transition as well as from EU Countries,  therefore these regulations were inconsistent with the current situation in Kosovo.The Agency which deals with tax administration is the Tax Administration in Kosovo (TAK).  From the beginning of the work of TAK, from 2000 until today, Kosovo`s tax system has been constantly adapting changes in tax laws aswell as in tax rates.  The main focus of this paper is how changes affect the applicable tax rates in Kosovo and how much impact has this change on the TAK revenues. The current applicable taxes in Kosovo are: Value added tax (VAT); Personal income tax (PIT), and Corporate income tax (CIT).  All these different kinds of taxes have undergone changes in their application as well as in their level of tax rates.

scholarly journals Innovation of Small and Medium-Sized Enterprises from the Perspective of Globalization

2021 ◽  
Vol 92 ◽  
pp. 07029
Author(s):  
Roman Juris ◽  
Peter Adamko ◽  
Radovan Savov
Keyword(s):  
Open Economy ◽  
Slovak Republic ◽  
Small And Medium Enterprises ◽  
Small Open Economy ◽  
Value Added ◽  
Developed Countries ◽  
Global Changes ◽  
Key Factors ◽  
Medium Enterprises ◽  
Use Of Knowledge

Research background: The presented paper deals with the support of innovative activities of small and medium enterprises in the Slovak Republic. The topicality of the issue is based on the knowledge that small and medium-sized enterprises can respond quickly and effectively to customer requirements and thus to changes resulting from changes in the market. In the era of globalization, the knowledge economy based on three key factors prevails in developed countries - science and research, the quality of human capital and innovative entrepreneurship, which focuses on creating the conditions for the practical use of knowledge, for projecting it into innovation. The aim of the paper is based on theoretical knowledge, analysis of support for innovative activities of small and medium enterprises by the state in the conditions of the Slovak Republic, their readiness to invest in research and development to propose a streamlining support scheme for small and medium enterprises. Purpose of the article: The determinant of the future sustainable prosperity of the Slovak Republic, as a small open economy, must be the ability of the economy to respond flexibly to global changes and demand. Methods: The article we used the method of synthesis, the method of abstraction, the method of generalization, the method of description, explanation. Findings & Value added: The output of the dissertation is an evaluation of the overall state of current support for innovative activities in small and medium-sized enterprises and a proposal for a possible streamlining of this support from the aspect of entrepreneurs themselves.

scholarly journals The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools

2019 ◽  
Vol 11 (13) ◽  
pp. 3609
Author(s):  
Kot ◽  
Štefko ◽  
Dobrovič ◽  
Rajnoha ◽  
Váchal
Keyword(s):  
Factor Analysis ◽  
Quantitative Research ◽  
Tax Reform ◽  
Slovak Republic ◽  
System Reform ◽  
Key Factors ◽  
Statistical Tools ◽  
Tax System ◽  
Business Entities ◽  
And Performance

The tax system reform is a part of Slovakia’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. Its implementation into practice, however, is problematic due to attitudes and problems on the part of both the professional public and business entities. The aim of the paper is to help public authorities, and also tax policymakers and business entities to understand the perception of the tax system reform focusing on the most important and key factors of its sustainable effectiveness and performance in the context of its non-macroeconomic especially social, technological and process aspects. The analysis reveals the differences in perceptions of key factors from the viewpoint of the three studied groups. The paper is based on the information of the main actors of tax reform. In extensive empirical quantitative research (N = 1500), the data was obtained through the questionnaire survey carried out in four main districts of Slovakia. The data obtained during six months of 2018 using the questionnaire method were processed by basic statistical methods of descriptive statistics, followed by an analysis of major components and the factor analysis using more sophisticated multidimensional statistical tools. The factor analysis is crucial to the present paper as it has identified five significant indicators of the reform assessment and the functioning of the tax system after tax reform. Subsequently, a correspondence analysis has been applied to the item “electronization/computerization—great user comfort” to find out the differences in its perception by the respondents. The article thus provides a new scientific view on the evaluation of the reform of the financial administration’s management system in the Slovak Republic as well as its functioning in the context of its sustainable effectiveness and performance. The research results offer important and exciting implications and also motives for further investigation on the issue.

scholarly journals DETERMINANTS OF TAX EVASION IN BOSNIA AND HERCEGOVINA / DETERMINANTE PORESKE EVAZIJE U BOSNI I HERCEGOVINI

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Saudin Terzić ◽  
Berger Wolfgang ◽  
Živana Kljajić
Keyword(s):  
Rule Of Law ◽  
Tax Evasion ◽  
Financial Stability ◽  
Tax Administration ◽  
Financial Instability ◽  
Crucial Importance ◽  
Key Factors ◽  
Tax System ◽  
Multiplicative Effects ◽  
Country Today

The functioning of the tax system and taxation in one economy is of crucial importance to overall financial stability, and tax evasion is one of the major risks, if not addressed adequately, and, depending on the amount of taxes evaded, can trigger severe financial instability in a country. Today, many countries are faced with the problem of tax evasion and reports of tax evasion multiply by the day. No tax system is immune to tax evasion, the only difference is the methods of tax evasion in different tax systems. Many and diverse factors, both subjective and objective, affect tax evasion as they are intertwined and determined and mutually connected and complementary. Tax evasion has multiplicative effects, it destroys the reputation of institutions primarily and in particular the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers’ distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. Recognition of the existing key factors of tax evasion or research into the existence of others just as, if not more important factors, de facto confirms how complex, important and current this issue is.

Age- and sex-related bone uptake of Tc-99m-HDP measured by whole-body bone scanning

2000 ◽  
Vol 39 (05) ◽  
pp. 127-132 ◽  
Author(s):  
Nicole Sieweke ◽  
K. H. Bohuslavizki ◽  
W. U. Kampen ◽  
M. Zuhayra ◽  
M. Clausen ◽  
...  
Keyword(s):  
Whole Body ◽  
Bone Lesions ◽  
Men And Women ◽  
Bone Uptake ◽  
Normal Bone ◽  
Age Related ◽  
Number Of Patients ◽  
Wide Range ◽  
Bone Scans ◽  
Body Bone

Summary Aim of this study was to validate a recently introduced new and easy-to-perform method for quantifying bone uptake of Tc-99m-labelled diphosphonate in a routine clinical setting and to establish a normal data base for bone uptake depending on age and gender. Methods: In 49 women (14-79 years) and 47 men (6-89 years) with normal bone scans as well as in 49 women (33-81 years) and 37 men (27-88 years) with metastatic bone disease whole-body bone scans were acquired at 3 min and 3-4 hours p.i. to calculate bone uptake after correction for both urinary excretion and soft tissue retention. Results: Bone uptake values of various age-related subgroups showed no significant differences between men and women (p >0.05 ). Furthermore, no differences could be proven between age-matched subgroups of normals and patients with less than 10 metastatic bone lesions, while patients with wide-spread bone metastases revealed significantly increased uptake values. In both men and women highest bone uptake was obtained (p <0.05 ) in subjects younger than 20 years with active epiphyseal growth plates. In men, bone uptake slowly decreased with age up to 60 years and then showed a tendency towards increasing uptake values. In women, the mean uptake reached a minimun in the decade 20-29 years and then slowly increased with a positive linear correlation of age and uptake in subjects older than 55 years (r = 0.57). Conclusion: Since the results proposed in this study are in good agreement with data from literature, the new method used for quantification could be validated in a large number of patients. Furthermore, age- and sexrelated normal bone uptake values of Tc-99m-HDP covering a wide range of age could be presented for this method as a basis for further studies on bone uptake.

Aftermath Effect Of GST On Consumer Purchasing Power

2019 ◽  
Vol 118 (5) ◽  
pp. 122-131
Author(s):  
S. Thowseaf ◽  
M. Ayisha Millath ◽  
K. Malik Ali
Keyword(s):  
Living Standard ◽  
Purchasing Power ◽  
Percentage Increase ◽  
Defense System ◽  
Key Factors ◽  
Predominant Role ◽  
Tax System ◽  
Significant Difference ◽  
The Individual ◽  
Taxation System

Tax is an important source of income for the country. It is through tax; country strengthens its defense system, infrastructure, and government. Hence, tax system plays a predominant role in developing country’s economy. The complication in taxation system and liberty for taxpayers are key factors generating loopholes for corruption. GST is superior taxation system over VAT but, if neither properly implemented nor scrutinized according to the economy, it is people residing get affected.  GST taxation system is capable of increasing legal transaction, reducing corruption and complexity that exists in current taxation. India is 166th country to adopt GST and GST taxation slab in India is 0%, 5%, 12%, 18% and 28%.  Although average Tax levied is 14.8750% in India, it is 28% tax that is levied for most of the commodities, which are directly or indirectly used in everyday life of common individuals. Despite, GST being favorable to distributor in-terms of profit and government to attain tax by increasing legal transaction through invoice. It is noted that for the same percentage of taxation, the amount does not vary for VAT and GST. The tax slab decreased for 71 commodities and no change in 21 commodities; there has been an increase in tax slab for 60 commodities. 26% taxation was levied for most commodities considered was currently levied by 28% taxation which is greater than before. It was found that average tax percentage reduced was calculated to be 6.07143. The average tax percentage increase was calculated to be 4.7833 percentage for the considered commodities. The overall tax average tax percentage is estimated to be 14.8750% which does not have a significant difference concerning tax levied before GST, which was calculated to be 15.7829% for considered commodities. Therefore, the consumer purchasing power and overall living standard of the individual in India will remain almost same.

A reflection of the polyethnic phenomenon in the Slovak novel of the 21 st century

2019 ◽  
pp. 462-471
Author(s):  
Lyudmila Shirokova
Keyword(s):  
Interpersonal Relations ◽  
Slovak Republic ◽  
Main Character ◽  
Jewish Family ◽  
Wide Range ◽  
Provincial Society ◽  
A Chain ◽  
Middle Generation ◽  
Artistic Quality

The historical polyethnicity of the Slovak society and the connected problems of the interrelations of cultures, ethics, interpersonal relations, are reflected in the works of modern Slovak prose. They are represented most clearly in the novels of middle generation writers P. Rankov, S. Lavrík, P. Krištúfek. They dwell upon the dramatical events of the 20 th century. They cover wide range problems, from the fruitful coexistence of various ethnic groups and their representatives to national contradictions and racial repressions. The artistic quality of the mentioned works, their composition, the way of narrating, the type of the main character, can be highly evaluated. For example, in a novel by P. Rankov the plot, in spite of its linearity, is a chain of episodes in the span of 30 years from the life of the main characters. It reflects not only their fates, but also the historical and political changes of the world they live in. The main female character of a S. Lavrík ’s novel narrates about everyday life and tragedies in the lives of the dwellers of a Slovak town in the Slovak Republic during the war. P. Krištúfek in his novel focuses on several decades from the life of a Slovak-Jewish family and dwellers of a Slovak provincial society with types and relations specific for this milieu.

OPPORTUNITIES FOR STRATEGIC DEVELOPMENT OF BIO-ECONOMY IN THE FOOD AND TOURISM INDUSTRY

2018 ◽  
Vol 28 (5) ◽  
pp. 1681-1684
Author(s):  
Georgi Toskov ◽  
Ana Yaneva ◽  
Stanko Stankov ◽  
Hafize Fidan
Keyword(s):  
National Level ◽  
Value Added ◽  
Tourism Industry ◽  
Small Companies ◽  
Food Sector ◽  
Strategic Development ◽  
Innovation Potential ◽  
Wide Range ◽  
Foreign Brands ◽  
Value Added Products

The European Commission defines the bioeconomy as "the production of renewable biological resources and the conversion of these resources and waste streams into value added products, such as food, feed, bio-based products and bioenergy. Its sectors and industries have strong innovation potential due to their use of a wide range of sciences, enabling and industrial technologies, along with local and implied knowledge." The Bulgarian food industry faces a lot of challenges on the local and national level, which have direct influence on the structure of the production companies. Most of the enterprises from the food sector produce under foreign brands in order to be flexible partners to the large Bulgarian retail chains. The small companies from the food sector are not able to develop as an independent competitive producer on the territory of their local markets. This kind of companies rarely has a working strategy for positioning on new markets. In order to consolidate their already built positions for long period of time, the producers are trying to optimize their operations in a short term. However, the unclear vision of the companies for the business segment does not allow them to fully develop. Tourism in Bulgaria is a significant contributor to the country's economy.

scholarly journals Sexuality in Later Life and Mental Health Among Older Black Gay Men

2020 ◽  
Vol 4 (Supplement_1) ◽  
pp. 313-314
Author(s):  
Darlingtina Esiaka ◽  
Alice Cheng ◽  
Candidus Nwakasi
Keyword(s):  
Mental Health ◽  
Gay Men ◽  
Later Life ◽  
The United States ◽  
Mental Wellbeing ◽  
Self Identity ◽  
Sexual Identities ◽  
Age Related ◽  
Wide Range ◽  
Black Gay Men

Abstract Self-acknowledgement and integration of racial and sexual identities are significant to one’s overall sense of identity because of their implications for mental health and wellbeing. These issues are important as one ages because older people experience a wide range of factors that add layers to their ability to (re)integrate subsets of their identity into their overall self-identity such as age and age-related disabilities. This study examined the intersection of race and sexual identities on overall health status in older Black gay men, a demographic group that has historically received less attention. Data from the Social Justice Sexuality (SJS) survey of LGBTQ+ people of color which occurred over a 12-month period in the United States were analyzed. Participants (N=160), 50 years and over, responded to questions about their sexuality, social identity, family dynamics, community connection and engagement, and mental and physical health. Results show an association of mental wellbeing with racial and sexual identities. Further, results show that a strong sense of connection to other sexual minorities is positively associated with mental health in older Black gay men. We discuss the implication of findings for mental health interventions targeting this gendered population.

Sign in / Sign up

Export Citation Format

Share Document