Annals of Warsaw University of Life Sciences - SGGW

esults from the table 3 that the Slovak Republic has started involve in the high rate to
international exchange of information, particularly in the area of value added tax (since 2004).
For the comparison, we present the number of requests for information exchange in the field
of direct
taxation, too.
Tab. 4 International exchange of tax information during years 2004 - 2009
Number of cases / Year 2004 2005 2006 2007 2008 2009
Value added tax 50 917 1712 2015 2641 3196
Direct taxes 384 273 245 301 206 297
(Source: Slovak Tax Directorate)
The growth of international exchange of information presents the increase 64 times from
2004 to 2009. We see an uneven development in statistics of the exchange of information in
the field of direct taxation. There was also a rise in the exchange of tax information in the year
2004, but in the next years there was the decline in these requests. It was registered 297
applications in the filed of the exchange of direct tax information in 2009, what are 10, 8
times less than the requests for information about value added tax. The following table
illustrates the international exchange of information about value added tax according to the
source of requests
Tab. 4 International exchange of information about value added tax according to the source of
requests
Number of cases / Year 2004 2005 2006 2007 2008 2009
Applicacion from abroad 25 454 701 746 1255 1393
Abroad applications 25 463 1011 1269 1386 1803
(Source: Slovak Tax Directorate)
Slovak Republic cooperate the best according to the evidence of the Tax Directorate in
2009 with: Hungary (1112 cases), the Czech Republic (953 cases), Germany (312 cases) and
Poland (269 cases). These are neighboring countries, in which is suspected more intense
business activity and cooperation. The most important effect of this international exchange of
information is its preventive effect and support of voluntary admission of tax charges. It is
necessary to change the thinking of business and draw their attention to socially responsible
business with all its positive
effects on society (Musová, 2008).
CONCLUSION
It is not possible to completely avoid the tax evasion, but it is real efforts to minimize
them. Success of minimizing of tax evasion is derived from many assumptions, of which we
consider as most important: clear, simple, and functional tax administration, relatively low
taxation progression, bearable tax burden, transparency and efficiency allocation of public
resources of the state on the one hand, and fair declaration and payment of taxes by taxpayers
on the other. However, far more significant is to change the thinking of businesses and to
implement innovative approaches to the concept of social responsibility business in condition
of taxation of final consumption in Slovak Republic.
Acknowledgement
This paper was processed in the frame of the project No. 1/0517/09 as the result of author’s
research at significant help of VEGA agency, Slovakia.
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