摘要：Within the framework of the research on the issue, we started form the existing functional organizational structures and tax administration systems not only in Slovakia, but also in Hungary, Poland, the Czech Republic, and Slovenia, whereas the fundamental assumption of the investigation was increased efficiency of the system as a whole. On the basis of a trend analysis we assume that the upcoming reform of the tax and customs administration will significantly contribute to an increased efficiency of the system and, eventually, to a positive perception of taxes as socially unpopular obligations.
关键词：taxes; tax reform; tax administration; efficiency; process management
