Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Slovakia’s fundamental tax reform of 2004 considerably improved the simplicity and efficiency of the tax system by eliminating exemptions and special regimes and setting the rates for the personal income tax (PIT), the corporate income tax (CIT) and the value added tax (VAT) all equal to 19%. This paper assesses the impact of this reform in the...
