IDENTIFIKÁCIA POTENCIÁLNE NEZODPOVEDNÉHO SPRÁVANIA SA SPOLOČNOSTÍ VOČI SPRÁVCOVI DANE
Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator

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Summary/Abstract: Irresponsible behaviour practices of tax entities are becoming more sophisticated.In addition to repressive tools, the tax administrator may use a proactive approachto detect an entity’s illegal activity. The paper aims to identify the relevant factors andassess their impact on estimating the probability of irresponsible behaviour of companiestowards the tax administrator in individual sectors of the economy. Based on data fromfinancial statements, we monitored the characteristic features of tax-responsible andtax-irresponsible companies in the Slovak Republic in the period 2015–2018 in 15 sec-tors. We created predictive models of their irresponsible behaviour towards the taxadministrator for each industry using logistic regression. The results show that an analysisof the quantitative features of companies makes it possible to identify factors that alertthe tax administrator in advance to potentially illegal behaviour of tax entities.

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