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This country note provides an environmental tax and carbon pricing profile for the Slovak Republic. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
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The Slovak Republic has the 12th highest tax wedge among the 34 OECD member countries in 2015. The country had the 11th highest position in 2014. The average single worker in the Slovak Republic faced a tax wedge of 41.3% in 2015 compared with the OECD average of 35.9%.
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The tax burden in the Slovak Republic increased by 0.6 percentage points from 30.4% to 31.0% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.
The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system.
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The VAT revenues in the Slovak Republic accounted for 21.3% of total tax revenue in 2012, above the OECD average of 19.5%.
The international community continues making progress toward greater cooperation to ensure effective information exchange in tax matters. The Global Forum on Transparency and Exchange of Information for Tax Purposes issued today 12 new reports that highlight action being taken by jurisdictions to implement the international standard for exchange of information on request.
As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.
The Global Forum on Transparency and Exchange of Information for Tax Purposes has just completed peer reviews of 11 jurisdictions. This brings to 70 the number of peer review reports completed since March 2010.
This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Slovak Republic.