Series: IMF Working Papers
Author(s): David Moore
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2005
Keywords: tax reform, Slovakia, tax system, tax rates, taxation, tax burden, Subsidies, and Revenue: General, National Government Expenditures and Welfare Programs,
The paper reviews Slovakia's comprehensive reforms to its taxation and welfare systems in 2004, including the introduction of a flat-rate income tax and single-rate value-added tax (VAT), and linkage of social bene...