THE TAX SYSTEM OF SLOVAKIA IN THE CONTEXT OF 30 YEARS OF ITS EXISTENCE
Keywords:
tax system, Slovakia, 30 years of existenceAbstract
This paper examines the evaluation of Slovakia’s tax system over the 30 years since its inception in 1993, both from the perspective of meeting the criteria and postulates derived from tax theory and through a comparison of the operating mechanisms and tax rates for individual taxes in Slovakia with those in the most developed countries of the European Union and the USA. It also comments on the gradual changes in the tax system that occurred during the observed period. Special attention is given to issues related to meeting the requirements formulated in tax theory for a tax system, especially those requirements focused on tax fairness and efficiency in taxation. In this regard, the question arises as to why the ability-to-pay principle is not consistently applied within the Slovak tax system, unlike in the most developed EU countries and the USA. An integral part of the paper is comparing taxation regimes and applying tax rates, especially for value-added tax, excise duties, and taxes on the income of individuals and legal persons. The author also justifies why it is not appropriate to increase the tax burden on property taxes under the conditions of the Slovak tax system.
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