ACCOMMODATION TAX FRAUD IN SLOVAKIA: AN EMPIRICAL EXAMINATION OF FISCAL MISCONDUCT

https://doi.org/10.5281/zenodo.15488624

Authors

  • Novák Lucia Kristína Department of Small and Medium Business, University of Economics and Management in Bratislava, Furdekova 16, 851 04 Bratislava, Slovakia Republic
  • Horváth Martin Štefan Department of Small and Medium Business, University of Economics and Management in Bratislava, Furdekova 16, 851 04 Bratislava, Slovakia Republic

Keywords:

Tax evasion; Tax evasion quantification; Tax gap; Tax gap calculation approaches

Abstract

Tax evasion causes a significant loss of revenue from the state budget not only in the Slovak Republic but also in the European Union. Therefore, European Union countries are looking for ways to detect tax evasion. It is not possible to eliminate tax evasion, but it is possible to effectively detect and combat tax evasion through legislation as well as through effective tax control. This paper aims to outline the theoretical as well as practical approach to quantifying tax evasion and to make recommendations aimed at reducing the tax gap

Published

2025-05-29

How to Cite

Novák, L. K., & Horváth, M. Štefan. (2025). ACCOMMODATION TAX FRAUD IN SLOVAKIA: AN EMPIRICAL EXAMINATION OF FISCAL MISCONDUCT. Klover Journal of Tourism and Hospitality Management, 13(2), 32–40. https://doi.org/10.5281/zenodo.15488624

Issue

Vol. 13 No. 2 (2025)

Section

Articles
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