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ELIMINATION OF VAT EVASION IN SLOVAKIA – SELECTED ANTI-FRAUD MEASURES
Abstract
Value added tax revenues represent almost half of the total tax revenues of public adminstration in Slovakia. Discrepancy between the growth of VAT revenues and the growth of its macro-economic base in recent years can be attributed mainly to the increase of tax evasion as well as to the low efficiency of VAT collection. The efficient tax collection and the total loss of tax revenues as a result of non-declaration and non-payment of VAT stand therefore in the center of attention of the Slovak government. A serious problem is also the inability to enforce tax liabilities from the taxpayers and the lack of payment discipline. The paper analyses selected measures adopted by the Slovak government which should help to eliminate tax evasion relating to VAT and opinions of tax experts who evaluated adopted anti-fraud measures through a questionnaire.
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