The Tax Administration Reform
Main task of the Reform is to modernise the Slovak Tax Administration into
a modern Tax Administration providing higher income for the state budget by the effective tax
collection, enforcement of tax arrears, support of voluntary compliance and good
human resources management.
Modernisation of the Tax Administration is divided into 14 parts:
- Adequate autonomy of the Tax Administration,
- Functional model of the Tax Administration management,
- Support of voluntary compliance with tax obligations,
- Enforcement of tax arrears,
- Tax audit,
- Establishment of the Office of Tax Investigation (already fulfilled),
- Setting up the Tax Office for Selected Taxpayers (already fulfilled),
- Human resources management,
- Education of employees,
- Administrative co-operation and mutual assistance with authorities of the EU Member States,
- IT,
- Preparation of the Slovak Republic for EU accession in the area of the Tax Administration,
- Legislative support of the Reform,
- Financing of the Reform.
Projects:
- Project with the Finnish Tax Administration. This project
has three parts:
1. Defining methodology of tax collection;
2. Improvement of tax audit and its effectiveness;
3. Information for taxpayers.
Project officially finished at the end of October 2002 by
submission of final report.
- Project with the Danish Tax Administration
in the area of Information Technologies;
- Co-operation with France in the area of tax investigation;
- Establishment of CLO Unit in the Slovak Tax
Administration.