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What is Tax Assignment

Chapter 10
Global Trends of Modernization in Budgeting and Finance
A situation when a taxpayer redirects a share of paid income tax to a selected organization that is not business-based. Therefore, tax assignment represents a method which can be used by both legal entities and individuals to participate in the decision-making on public benefits. Such an assignable mechanism distributes public funds from the central level to the individual one.
Published in Chapter:
Taxation System in Slovakia: National Featues and Prospects of Integration
Marcela Rabatinová (University of Economics in Bratislava, Slovakia), Juraj Válek (University of Economics in Bratislava, Slovakia), and Jana Kušnírová (University of Economics in Bratislava, Slovakia)
Copyright: © 2019 |Pages: 18
DOI: 10.4018/978-1-5225-7760-7.ch010
Abstract
A common European area without any internal borders between the EU Member States creates greater risks in terms of tax evasion and avoidance by economic entities. Increasing tax burden during the financial and economic crisis led to an increase in tax evasion as a result of changes in the behavior of taxpayers. This chapter deals with the current problems of taxation in Slovakia in the context of effective tax collection and tax evasion prevention. The aim of the chapter is to assess the development of corporate income tax, excise tax on alcoholic beverages, and value added tax, which are considered to be the most risky ones in terms of tax evasion.
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