Journal of Tourism and Services - Vysoká škola obchodní v Praze

3.1 Tax system’s perception
Evaluation of tax system in general is based on 4 criterions as followed:
administrative severity, total tax rate, clarity of tax calculation, and time
required on all procedures connected to taxes. Evaluation of tax system`s
time severity is based on perception of frequency of system`s changes,
clarity of legislative and access to information (Table 3).
The majority of observed entities evaluates the administrative severity
(50,6 %) and clarity of tax calculation (61,2 %) as well as all aspects of
Table 3
Subjective perception of tax system in Slovak Republic
Perception Absolute Percentage
numerous
share
Administrative severity
Low 5 2,9
Average 86 50,6
High 74 43,5
n/a 5 2,9
Total tax rate
Low 1 0,6
Average 69 40,6
High 93 54,7
n/a 7 4,1
Clarity of tax calculation
Low 28 16,5
Average 104 61,2
High 34 20,0
n/a 4 2,4
Time required consequent on
Frequency of system`s changes
Low 19 11,2
Average 101 59,4
High 43 25,3
n/a 7 4,1
Clarity of legislative
Low 55 32,4
Average 86 50,6
High 23 13,5
n/a 6 3,5
Access to information
Low 57 33,5
Average 96 56,5
High 13 7,6
n/a 4 2, 4
Source: Own proceedings based on filed survey, 2011.
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