Název:	Analýza vývoja dane z pridanej hodnoty v Slovenskej republike
Další názvy:	The analysis of value added tax in the Slovak republic
Autoři:	Bánociová, Anna
Citace zdrojového dokumentu:	E+M. Ekonomie a Management = Economics and Management. 2009, č. 4, s. 104-115.
Datum vydání:	2009
Nakladatel:	Technická univerzita v Liberci
Typ dokumentu:	článek article
URI:	http://www.ekonomie-management.cz/download/1331826735_7221/11_banociova.pdf http://hdl.handle.net/11025/17313
ISSN:	1212-3609 (Print) 2336-5604 (Online)
Klíčová slova:	daň z přidané hodnoty;spotřební daň;dovozní daň;nadměrný odpočet daně;vlastní daňová povinnost
Klíčová slova v dalším jazyce:	value added tax;purchase tax;import tax;excessive tax deduction;self tax liability
Abstrakt v dalším jazyce:	The transformation of the Slovak economy to the market oriented one required to perform funda- mental changes in the entire tax system. Tax reforms executed in 1993, 1995 and 2004 triggered extensive changes of the Slovak tax system. Qualitative changes of value added tax (VAT) adjust- ments were part of these reforms and were reflected in three Acts on VAT, specifically Act No. 2222/1992 Coll, Act No. 289/1995 Coll. and Act No. 222/2004 Coll.. Frequent revisions were taken not only to eliminate deficiencies in the Acts, but also due to political reasons that brought systemless points which complicated the execution of the Acts in practice. Increasing administrative difficulties for tax payers and systemless Act elements initiated tax payment avoidance, which influenced VAT revenues and incomes of state budget. The tax trend flew into tax reform in 2004 based on a decision of the Slovak government to move out from direct taxes and concentrate on indirect ones. From the fiscal point of view, this decision increased the importance of VAT. Before 2004, the incomes from VAT represented less than 50 % of total tax incomes of public finance. After the tax reform in 2004, VAT creates more than 50 % of total tax income and therefore has a crucial importance in the tax system. Due to this reason, VAT and its way of functioning receive an extensive attention. The purpose of this article is to evaluate the influence of changes in tax rates, in the system of excessive tax deduction and in setting of boundaries for tax registration, on the amount of VAT inco- mes and changes in the amount and structure of tax incomes of the budget of the Slovak Republic, based on analysis of legislative changes in the Slovak Acts on VAT.
Práva:	© Technická univerzita v Liberci CC BY-NC 4.0
Vyskytuje se v kolekcích:	Číslo 4 (2009) Číslo 4 (2009)

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