Digitisation of financial administration in the Slovak Republic

This article focuses on the impact of digitalisation on tax administration in the Slovak Republic. We focus on the improvement of digitalization for the finance administration of the Slovak Republic which represents easier access to data and consequently helps to higher tax collection. Modernising tax systems increases resilience to tax fraud and consequently we focus on how tax authorities can make tax audits more efficient. In our article, we also focus on the various digital projects that the tax administration has introduced in recent years. We mention projects such as electronic communication and electronic treasury. In the conclusion of the article, we focus on future developments in the financial administration in the field of digitisation and processes that help to simplify established practices. Our aim in the article is to highlight the fact that digitalization increases the mutual trust between the tax administration and tax entities, leading to voluntary tax compliance.