Main Factors Determining the Slovak Tax System Performance

Alm, J. 1996. “What is an ‘Optimal’ Tax System ?” National Tax Journal 49, 117 – 133.Search in Google Scholar

Barbone, L., A. Das Gupta, L. De Wulf and A. Hansson. 1999. Reforming Tax Systems. New York, World Bank.Search in Google Scholar

Bayer, O. 2013. “Research of Estimates of Tax Revenue: An Overview.” European Financial and Accounting Journal 2013(3), 59 – 73.Search in Google Scholar

Burak, M. and M. Mazary. 2012. “Tax Optimisation: Selected Issues.” Tax Tribune 28, 207 – 211.Search in Google Scholar

Chittenden, F., S. Kauser and P. Poutziouris. 2005. “PAYE-NIC Compliance Costs: Empirical Evidence from the UK SME Economy.” International Small Business Journal 23, 635 – 656.Search in Google Scholar

Cizmarik, P. 2013. Vyvolane náklady zdanenia. Brno: ESF MU.Search in Google Scholar

Das Gupta, A. 2002. “Central Tax and Administration Reform in the 1990s.” In M. G. Rao (ed.). Development, Poverty, and Fiscal Policy. New Delhi: Oxford University Press, 139 – 173.Search in Google Scholar

Evans, C. 2003. “Studying the Studies: An Overview of Recent Research into Taxation Operating Costs.” eJournal of Tax Research 1, 64 – 82.Search in Google Scholar

Gallagher, M. 2005 “Benchmarking Tax Systems.” Public Administration and Development 25, 125 – 144.Search in Google Scholar

Hamernikova, B. and K. Kubatova. 2000. Verejné finance. Praha: Eurolex Bohemia.Search in Google Scholar

Hasseldine, J. and A. Hansford. 2002. “The Compliance Burden of the VAT: Further Evidence from the UK.” Australian Tax Forum 17, 369 – 388.Search in Google Scholar

IOTA. 2013. Benchmarking: Pilot Exercise. Available at https://www.iota-tax.org/publication/iota-booklet-2012-2013 (last accessed on 15. 7. 2016).Search in Google Scholar

Jilkova, J. and J. Pavel. 2006. Hodnoceni efektivnosti verejnych vydaju na ochranu zivotniho prostredi. Praha: IREAS.Search in Google Scholar

Klun, M. 2004. “Compliance Costs for Personal Income Tax in a Transition Country: The Case of Slovenia.” Fiscal Studies 25, 93 – 104.Search in Google Scholar

Klun, M. and H. Blazic. 2005. “Tax Compliance Costs for Companies in Slovenia and Croatia.” Finanzarchiv 61, 418 – 437.Search in Google Scholar

Kubatova, K. 2009. Danova teorie. Praha: ASPI Publishing.10.18267/j.cfuc.34Search in Google Scholar

Kubatova, K. and V. Vybihal. 2004. Optimalizace danoveho systemu CR. Praha: EUROLEX.Search in Google Scholar

Lignier, P. and C. Evans. 2012. “The Rise and Rise of Tax Compliance Costs for the Small Business Sector in Australia.” Australian Tax Forum 27, 615 – 672.Search in Google Scholar

Malmer, H. 1995. “The Swedish Tax Reform in 1990 – 91 and Tax Compliance Costs in Sweden.” In C. Sandford (ed.). Tax Compliance Costs: Measurement and Policy. Bath: Fiscal Publications, 226 – 262.Search in Google Scholar

Mirrlees, J. A. 1971. “An Exploration in the Theory of Optimum Income Taxation.” The Review of Economic Studies 38, 175 – 208.Search in Google Scholar

OECD. 2011, 2015. Tax Administration in OECD and Selected Non-OECD Countries: Comparative Information Series. Paris: Organization for Economic Cooperation and Development.Search in Google Scholar

Orviska, M. and J. Hudson. 2003. “Tax Evasion, Civic Duty and the Law Abiding Citizen.” European Journal of Political Economy 19, 83 – 102.Search in Google Scholar

Pavel, J. and L. Vitek. 2012. “Transaction Costs of Environmental Taxation: The Administrative Burden.” In J. E. Milne and M. S. Andersen (eds). Handbook of Research on Environmental Taxation. Cheltenham: Edward Elgar, 273 – 282.Search in Google Scholar

Pavel, J. and L. Vitek. 2015. “Vyvolane naklady danoveho systemu v ČR.” Politicka ekonomie 63, 317 – 330.Search in Google Scholar

Pekova, J. 2002, Verejne finance – uvod do problematiky. Praha: ASPI.Search in Google Scholar

Pompura, L. 2012. Hodnotenie a meranie výkonnosti daňovej správy: administratívne náklady zdanenia. Brno, ESF MU.Search in Google Scholar

Sandford, C. 1989. Administrative and Compliance Costs of Taxation. London, Fiscal Publications.Search in Google Scholar

Sandford, C. 1995. Tax Compliance Costs: Measurement and Policy. Bath: Fiscal Publications.Search in Google Scholar

Slemrod, J. R. and N. Sorum. 1984. “The Compliance Cost of the U.S. Individual Income Tax System.” The National Tax Journal 37, 461 – 474.Search in Google Scholar

Smith, A. 2005. Inquiry into the Nature and Causes of the Wealth of Nations. Philadelphia: The Pennsylvania State University.Search in Google Scholar

Solilova, V. and D. Nerudova. 2013. “Transfer Pricing: General Model for Tax Planning.” Ekonomicky casopis 61, 597 – 617.Search in Google Scholar

Stieranka, J., M. Sabayova and J. Simonova. 2016. Daňové úniky a daňová kriminalita v Slovenskej republike. Bratislava: EPOS.Search in Google Scholar

Stiglitz, J. E. 1989. Economics of the Public Sector. New York: Norton.Search in Google Scholar

Susila, B. and J. Pope. 2012. “The Tax Compliance Costs of Large Corporate Taxpayers in Indonesia.” Australian Tax Forum 27, 719 – 772.Search in Google Scholar

Tanzi, V. 1991. Public Finance in Developing Countries. London: Edward Elgar Publishing.Search in Google Scholar

Tanzi, V. 1996. “Fiscal Federalism and Decentralization: A Review of Some Effi-ciency and Macroeconomic Aspects.” European Journal of Political Economy 24, 705 – 712.Search in Google Scholar

Teperova, J. and K. Kubantova. 2013. “Omezeni a moznosti jednoho inkasniho mista v Ceské republice.” Cesky financni a ucetni casopis 2013(1), 61 – 76.Search in Google Scholar

Tran-Nam, B., C. Evans, M. Walpole and K. Ritchie. 2000. “Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia.” National Tax Journal 53, 229 – 252.Search in Google Scholar

Vaillancourt, F. 1987. “The Compliance Cost of Taxes on Business and Individuals: A Review of the Evidence.” Public Finance 42, 395 – 414.Search in Google Scholar

Vitek, L. 2008. Ekonomicka analyza zdaneni prijmu. Praha: IREAS.Search in Google Scholar

Vitkova, J. and L. Vitek. 2012. “Spolocenske vyvolane naklady zdaneni.” Acta Oeconomica Pragensia 2012(1), 15 – 30.Search in Google Scholar