{"id":4400,"date":"2025-11-17T13:55:04","date_gmt":"2025-11-17T13:55:04","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=4400"},"modified":"2025-11-21T08:22:06","modified_gmt":"2025-11-21T08:22:06","slug":"robert-oravsky","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=4400","title":{"rendered":"R\u00f3bert Oravsk\u00fd"},"content":{"rendered":"\n

VALUE ADDED TAX EFFICIENCY. A STUDY OF THE SLOVAK REPUBLIC<\/strong><\/p>\n\n\n\n

Efekt\u00edvnos\u0165 dane z pridanej hodnoty. \u0160t\u00fadia Slovenskej republiky<\/strong><\/p>\n\n\n\n

Published: 17.11.202<\/em>5<\/p>\n\n\n\n

https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.18-35<\/a><\/p>\n\n\n\n

Abstract: <\/strong>The aim of this contribution is to analyze the efficiency of value added tax in the conditions of the Slovak Republic based on the application of a modified methodology for calculating VAT efficiency according to Mendoza-Razin-Tesar.<\/em> The Mendoza - Rasin - Tesar methodology is a widely used methodology for examining the tax efficiency of a selected tax. This work is also based on publicly available data from the Institute of Financial Policy of the Ministry of Finance of the Slovak Republic for the period from 2005 to 2019. Based on the chosen methodology and data, we determined the effective VAT rate for the conditions of the Slovak Republic, which ranged from 13.35% to 17.47% for the selected period. The findings were subsequently compared with other countries, primarily the V4 countries.<\/em><\/pre>\n\n\n\n
Keywords:<\/strong> VAT, VAT efficiency, Mendoza-Razin-Tesar methodology<\/p>\n\n\n\n
Full text article:<\/strong><\/p>\n\n\n\n
<\/object>R.-Oravsky-final-version-2<\/a>Download<\/a><\/div>\n\n\n\n
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How to cite:<\/strong><\/p>\n\n\n\n
ORAVSK\u00dd, R. Value added tax efficiency. A study of the Slovak Republic<\/em>. Acta aerarii publici. Online. vol. 22 (2025), special issue, pp. 18 \u2013 35. Available from: https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.18-35<\/a> [accessed YYYY-MM-DD].<\/p>\n","protected":false},"excerpt":{"rendered":"
VALUE ADDED TAX EFFICIENCY. A STUDY OF THE SLOVAK REPUBLIC Efekt\u00edvnos\u0165 dane z pridanej hodnoty. \u0160t\u00fadia Slovenskej republiky Published: 17.11.2025 https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.18-35 Abstract: The aim of this contribution is to analyze the efficiency of value added tax in the conditions of the Slovak Republic based on the application of a modified methodology for calculating VAT efficiency … <\/p>\n
Continue reading “R\u00f3bert Oravsk\u00fd”<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4400"}],"collection":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4400"}],"version-history":[{"count":6,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4400\/revisions"}],"predecessor-version":[{"id":4469,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4400\/revisions\/4469"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}