The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools

Kot, Sebastian; Štefko, Róbert; Dobrovič, Ján; Rajnoha, Rastislav; Váchal, Jan

doi:10.3390/su11133609

Cited by 7 publications

(11 citation statements)

References 42 publications

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“…Moreover, the free movement of goods, services, people, and capital in relation to the creation of the EU internal market causes that the EU member states have to deal with ever increasing number of tax frauds. For example, also the collection of the VAT as the most important item in the overall tax collection largely depends also on the discipline the taxpayers, which is also conditioned by many non-economics factors in the form of efficiency and performance of tax management of the country (Harutyunyan, 2017;Dabla-Norris et al, 2017;Dobrovič et al, 2018;Kot et al, 2019). The research results are also limited in terms of the used research data, which were mostly obtained from the Eurostat database.…”

Section: Discussionmentioning

confidence: 99%

“…In the case of Slovakia, on the basis of the research results, the authors of this paper recommend the comparison with the so-called reference countries included in the group of countries showing the medium extent of tax evasion, such as Austria, Germany, United Kingdom, Belgium, Denmark, Finland, France, Estonia, and Portugal, into which Slovakia might be included in a time horizon of 3 years. Within this comparative process and on the basis of the previous scientific studies (Dobrovič et al, 2018;Kot et al, 2019), it is recommended to include also many nonmacroeconomic factors in the form of a proposed model of efficiency and performance of the tax or financial management of individual countries with which Slovakia will be compared.…”

Section: Discussionmentioning

confidence: 99%

“…Recent scientific research also showed that the tolerance of tax evasion contributes to its further increase (Durán-Cabré et al, 2018;Pezzolo, 2020;Bucci, 2020). The results of the research conducted on a representative sample of 1,500 randomly selected respondents (taxpayers) within Slovakia provided important findings and conclusions claiming that up to 88.17% of the respondents tolerate tax evasion (Kot et al, 2019).…”

Section: General Overview Of the Tax Evasion Issuementioning

confidence: 97%

“…Based on an extensive analysis of the latest scientific publications, the decisive determinants that influence the occurrence and extent of tax evasion include the following factors: political tax evasion as an expression of disagreement with the politicians and governmental tax policy (Stieranka et al, 2016); economic factors -tax evasion is also influenced by the degree of the economic development of the state (Andrejovská et al, 2020;Dobrovič et al, 2018); legislative -quality and stable legislation is necessary to eliminate and prevent tax evasions (Durán-Cabré et al, 2018;Bucci, 2020); the level of tax burden and levies -inadequate or excessive tax burden increases the risk of speculations (Peňaflor-Guerra et al, 2020;Andrejovská et al, 2020;Majerová, 2016); taxation system (Bucci, 2020) as another key factor affecting tax evasion; social and ethical factors, where the reason of tax evasion can be low civic engagement in the area of tax payment and the level of corruption (Pezzolo, 2020;Gudinavičius, 2020;Stieranka et al, 2016;Andrejovská et al, 2020); control mechanism -tax control might be ineffective (Kot et al, 2019), if there is a large disproportion between the number of taxpayers and the number of controllers (Stieranka et al, 2016); globalization and technological and scientific development, where the rate of tax evasion increases with the technological development and modern IT technologies (Alm, 2021;Barbu, 2020); and an extremely important issue is double taxation, international tax evasion and tax havens (Rajnoha et al, 2014).…”

Section: General Overview Of the Tax Evasion Issuementioning

confidence: 99%

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Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia

Dobrovič

Rajnoha

Šuleř

2021

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Research background: Tax evasion is an urgent challenge for governments, as reaching sufficient level of tax revenues enable adequate sustainable economic development. The motivation for the research was thus the identification of the situation in the EU countries. Purpose of the article: The main research objective was to identify the extent of tax evasion in the EU countries, with a subsequent specific focus on the econometric predictive models and a forecast of their future development in the case of Slovakia as the poorest performing country of the V4 in this area. Methods: The research was primarily based on testing selected statistical indicators in the field of tax evasions expressed on the basis of the VAT gap. The data for the research was obtained from the EUROSTAT database and the international system VIES for the period between 2000 and 2017. In addition to panel graphs, the research hypotheses were tested primarily using a cluster analysis, t-test, time series analysis, and an analysis of the time series trend with 4 basic models: linear trend, quadratic trend, growth curve model, and S-curve model. On the basis of the Mean Absolute Percentage Error (MAPE), the S-Curve model was selected as the determining model of predicting tax evasion. Findings & value added: Based on the results of the cluster analysis, the EU countries were divided into five reference groups by the VAT gap value, using the VAT gap percentage share on the overall GDP value. The research also provides a unique methodological framework and a unique econometric model for predicting the future VAT gap in Slovakia as the poorest performing country of the V4 in this area, which is applicable to other V4 and EU countries. The research results also enable policy-makers in the EU countries and specifically also in Slovakia and other V4 countries to compare themselves explicitly with the reference countries of the EU in terms of tax evasion and subsequently adopt adequate measures to improve the effectiveness and performance in this field.

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Section: Discussionmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Section: General Overview Of the Tax Evasion Issuementioning

confidence: 97%

Section: General Overview Of the Tax Evasion Issuementioning

confidence: 99%

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Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia

Dobrovič

Rajnoha

Šuleř

2021

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“…The role of management practices in the success of energy organizations is not negligible because management practices are the backbone of any organization [3][4][5][6][7]. Energy organizations are facing drastic economic and environmental issues; therefore, the sector inevitably requires transparent tools and production to be set up, which is only possible through the deployment of concurrent management practices, because sluggish management practices lead to dormancy and inadequate performance [8,9].…”

Section: Introductionmentioning

confidence: 99%

Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel

et al. 2021

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This paper presents an energy management strategy for secondary energy sources and their optimization in the context of the tax gap on mineral oils represented by the tax gap on petrol and diesel. Energy companies face drastic economic and environmental challenges; therefore, this area necessarily requires the setting up of transparent economic instruments and, of course, production. The tax gap in VAT collection represents the gap between how much the state could potentially collect from VAT in accordance with the law and how much VAT really comes into the state coffers. The loss of tax revenues is caused by unpaid and undeclared tax liability. The Estimation of the Gap on Corporate Tax in Slovakia is a pilot project of the International Monetary Fund (IMF) in cooperation with the Institute for Financial Policy (IFP). The results present the estimation of the tax gap within a two-year delay. It is necessary to consider the estimation of the tax gap in the last two years as preliminary due to possible revisions of the national accounts data. Estimations of the tax gap from 2010 to 2017 indicate a decreasing trend. The significant part of the tax gap decrease can be observed from 2014. The main factor, which determines this decrease, is the improving condition of the Slovak economy. From the point of view of the tax gap, the volume of losses is decreasing and the volume of profit, from which the tax is paid, is increasing.

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Optimizing internal transport in terms of technical parameters in a mining company

Teplická¹,

Hurná²

2023

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The research scientific article summarizes the arguments within the scientific discussion on the issue of internal transport and machine park in mining companies. The machine park in mining companies is base of efective mining processes and optimal results of mining. The machine park in the mining company introduces a combination of stagnant and active equipment in the process of mining. The goal of this article is to reflect the innovative approach in the creation of internal transport by machine park in the mining company with the aim of increasing the reliability, safety, failures, and efficiency of mining equipment. The entity of the investigation was the selected mining company in Slovakia focused on limestone mining. Approach of research were focused on using comparative analysis of the technical parameters of mining machines and their technical performance. The relevance of the decision of this scientific research was connected with the innovation of a mining machine park focused on mobile machines with a combination of stationary machines. The article presents the results pointing to significant improvements in the machine park of the mining company. In this paper we suggest two alternatives (two models that monitor the factors as quality, costs, safety, reliability, and optimization of company resources, which are important for the optimal arrangement of equipments) of the composition of the machine park for a selected mining company with Mobil crusher Sandvik QJ341+, Mobile sorter McCloskey S130, Wheel loader CAT 972 M, and tracked excavator CAT 336F and second alternative Mobil crusher Hartl 12/65J, Mobile sorter Anaconda SR514, Wheel loader CAT 966 M and tracked excavator CAT 329E. The results of two alternatives of the machine park in a mining company can be recommendations for other mining companies in the area of building the machine park for mining processes and its optimization.

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The Main Performance and Effectiveness Factors of Sustainable Financial Administration Reform Using Multidimensional Statistical Tools

Cited by 7 publications

References 42 publications

Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia

Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia

Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel

Optimizing internal transport in terms of technical parameters in a mining company

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