Analytical View on the Sustainable Development of Tax and Customs Administration in the Context of Selected Groups of the Population of the Slovak Republic

• Published in: Sustainability Vol. 14; no. 3; p. 1891
• Main Authors: Gombár, Miroslav, Korauš, Antonín, Vagaská, Alena, Tóth, Štefan
• Format: Journal Article
• Language: English
• Published: Basel MDPI AG 01.02.2022
• Subjects: Compliance; Cooperation; Efficiency; Electronic commerce; Fraud; Globalization; State budgets; Sustainability; Sustainable development; Tax collections; Tax revenues; Taxation; Taxes; VAT; Slovakia

Participation in the tax system of the country and tax liability itself are two of the basic characteristics of the functioning of all economically active subjects belonging to national economies. The revenues from taxes represent a substantial part of the resources in each state’s budget, so it is...