Enormous amounts of tax evasion occur in European Union countries as well as in the Slovak Republic. It is therefore very important to set up a well-functioning system for the institution responsible for detecting such tax evasion. In the Slovak Republic, this is the Financial Administration, which underwent a change in its organizational structure in 2012 to bring it into line with the organizational structure of financial administrations operating in OECD countries. In practice, this means merging tax and customs offices to streamline tax registration and collection, as well as detecting tax evasion. In this article, we look at the organizational structure of the financial administration in comparison with OECD countries, the impact of this change, and a summary in terms of making the detection of tax evasion more efficient.
Štangová et al. (Mon,) studied this question.