ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Slovak Republic<br />
Tax <strong>policy</strong><br />
Richard Panek<br />
richard.panek@sk.<strong>ey</strong>.com<br />
+421 2 3333 9109<br />
1<br />
| Tax rates (2014–15)<br />
2014 <strong>2015</strong> Percentage<br />
change<br />
Tax controversy<br />
Peter Feiler<br />
peter.feiler@sk.<strong>ey</strong>.com<br />
+421 2 3333 9155<br />
Top corporate income<br />
<strong>tax</strong> (CIT) rate (national<br />
and local average, if<br />
applicable)<br />
Top individual income<br />
<strong>tax</strong> rate (national<br />
and local average, if<br />
applicable)<br />
Standard value-added<br />
<strong>tax</strong> (VAT) rate<br />
22% 22% 1 —<br />
<br />
portion of gross<br />
income exceeding<br />
€3,370 per<br />
month 2<br />
<br />
—<br />
portion of gross<br />
income exceeding<br />
€3,370 per<br />
month 3<br />
20% 20% 4 —<br />
Stay up to date with<br />
developments in the Slovak<br />
Republic by accessing<br />
EY's <strong>global</strong> <strong>tax</strong> alert library<br />
at www.<strong>ey</strong>.com/<strong>tax</strong>alerts.<br />
EY k<strong>ey</strong> contacts<br />
2<br />
| <strong>2015</strong> <strong>tax</strong> <strong>policy</strong> <strong>outlook</strong><br />
2.1 K<strong>ey</strong> drivers of <strong>tax</strong> <strong>policy</strong> change<br />
<br />
these k<strong>ey</strong> drivers:<br />
• Fiscal consolidation (which is currently the main driver)<br />
• Increase of state income<br />
• Minimization of inequality in <strong>tax</strong> system<br />
• Fight against <strong>tax</strong> fraud and <strong>tax</strong> evasion<br />
• <br />
Content provision date<br />
21 November 2014<br />
1 <br />
2 <br />
respectively.<br />
3 <br />
respectively.<br />
4 <br />
effective as of 1 January <strong>2015</strong>.<br />
158 | The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong>
Change language