Paying Taxes in the Digital Age
Paying Taxes in the Digital Age
Author(s): Matej KačaljakSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Univerzita Komenského v Bratislave
Keywords: pre-populated tax returns; tax compliance; tax administration; tax morale; tax evasion; tax law; Slovak Law;
Summary/Abstract: The paper deals with new trends and new challenges for tax administrations in the digital age. A review of contemporary trends in developed economies and recent academic literature indicates there may be a visible trend of shifting the burden of collection and consolidation of data on e.g. transactions, income and wealth from the taxpayer to the tax administration. The paper identifies several particular areas in the Slovak tax law, where (omitting the factor of current technological capacity on the side of tax administration) there may exist possibility to follow this trend. Primarily doctrinal method and method of analysis of legal norms was employed.
Journal: Bratislava Law Review
- Issue Year: 4/2020
- Issue No: 2
- Page Range: 21-30
- Page Count: 10
- Language: English