摘要：Within the frame of the research on this matter, we came out form the existing functional organizational structures and tax administration systems not only in Slovakia but also in Hungary, Poland, Czech Republic and Slovenia, whereas the fundamental prerequisite of investigation was increasing efficiency of the system globally. On the basis of trend analysis we assume that upcoming reform of Tax and Customs administration will significantly contribute to the increasing efficiency of the system and in the end to the positive perception of taxes as a socially unpopular obligations.
