Process Model of the Economic Efficiency of the Financial Administration of an EU Member State

The current reform of Slovakia’s tax system is a part the country’s comprehensive and levies reform. should contribute to improving making public finances more efficient. However, its implementation in practice problematic due attitudes problems both professional business entities. aim this contribution help students entities understand reforms. based on information from main actors data were obtained during 3 months (2019 – 2020) using questionnaire method. These processed basic statistical methods descriptive type, followed by an analysis principal factors factor analysis. was crucial for our because it identified 5 significant indicators with regards assessment reforms functioning system. Subsequently, correspondence conducted “Electronisation/computerisation greater user comfort” find out differences perception hereof among respondents. therefore provides new perspective evaluation Financial Administration’s management Slovak Republic. Within framework research into matter, view increasing efficiency globally, we also looked at existing functional organizational structures administration systems Hungary, Poland, Czech Republic Slovenia. On basis trend analysis, can assume that upcoming Tax Customs Administrations will significantly positive taxes, which are currently viewed as socially unpopular obligation.