The positive and negative aspects of tax administration as part of the business environment in Slovakia

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by Ing. Ivona Ďurinová PhD.


JEL classification

  • Taxation, Subsidies, and Revenue: General
  • Taxation and Subsidies: Efficiency; Optimal Taxation
  • Fiscal Policies and Behavior of Economic Agents: Firm


Businesses, business environment, negative aspects, positive aspects, questionnaire


The tax system of a country undoubtedly has a major effect on the business climate. An efficiently functioning tax system is also based on proper taxation, the relationship between taxpayers and tax officials, tax office services and every other aspect of tax administration. The aim of this paper is to define the positive and negative aspects of tax administration in Slovakia in terms of the business sphere, to identify any problems and their causes and to propose possible solutions. The partial objective is to verify the hypothesis that there are significant differences between legal entities and natural persons in the way that they approach tax issues. The author of this paper presents her own survey aiming to ascertain the views of businesses on tax administration in Slovakia to capture their experience and suggestions. For this survey, a quantitative method was selected – a written questionnaire. It is clear from the results of the survey that the established hypothesis was confirmed. Overall, however, selected aspects of tax administration in Slovakia and the present trend are perceived mostly positively by the entrepreneurial subjects. Negative perceptions can be considered, respectively, in the following areas: human resources, legislation, financial management information systems and awareness of business entities. Considering the mentioned shortcomings, the author presents some suggestions for solving the problems identified.