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  • 15-June-2021

    English

    SME and Entrepreneurship Policy in the Slovak Republic

    This report presents the findings and recommendations of the OECD review of SME and Entrepreneurship Policy in the Slovak Republic. It examines how to address the challenges of stimulating more productive entrepreneurship, supporting enterprise scale-up, stimulating SME exports and global value chain participation, increasing SME innovation and innovative entrepreneurship, and making entrepreneurship more inclusive across the population. The report examines SME and entrepreneurship performance and the business environment for SMEs and entrepreneurship in the Slovak Republic, giving benchmarks against other OECD countries. The report also takes a close look at arrangements to ensure policy leadership, co-ordination and consultation in this field. It examines the government support programmes across areas including SME and entrepreneurship financing, supporting innovation, building SME workforce skills and public procurement. It also examines the east-west divide in SME and entrepreneurship activity and their supporting conditions in the Slovak Republic and how to strengthen regional entrepreneurial ecosystems across the country. Further chapters focus on SME digitalisation and the promotion of self-employment and social entrepreneurship to strengthen the labour market attachment of the Slovak Republic's Roma community.
  • 25-May-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, The Slovak Republic (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by The Slovak Republic.
  • 19-May-2021

    English, PDF, 284kb

    Preventing Harmful Alcohol Use: Key Findings for the Slovak Republic

    People in the Slovak Republic consume on average 11.1 litres of pure alcohol per capita per year, roughly equivalent to 2.3 bottles of wine or 4.3 litres of beer per week per person aged 15 and over. In addition, in the Slovak Republic, some population groups are at higher risk than others.

  • 22-December-2020

    English

    How reliable are social safety nets? - Value and accessibility in situations of acute economic need

    Social protection systems use a range of entitlement criteria. First-tier support typically requires contributions or past employment in many countries, while safety net benefits are granted on the basis of need. In a context of volatile and uncertain labour markets, careful and continuous monitoring of the effectiveness of income support is a key input into an evidence-based policy process. This paper proposes a novel empirical method for monitoring the accessibility and levels of safety net benefits. It focusses on minimum-income benefits (MIB) and other non-contributory transfers and relies on data on the amounts of cash support that individuals in need receive in practice. Results show that accessibility and benefit levels differ enormously across countries – for instance, in 2015/16, more than four out of five low-income workless one-person households received MIB in Australia, France and the United Kingdom, compared to only one in five in Greece, Italy and Korea, three countries that have since sought to strengthen aspects of safety-net provisions.
  • 16-December-2020

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 11-December-2020

    English

  • 3-December-2020

    English, PDF, 368kb

    Revenue Statistics: Key findings for the Slovak Republic

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in the Slovak Republic increased by 0.4 percentage points from 34.3% in 2018 to 34.7% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 17-November-2020

    English

    The impact of COVID-19 on SME financing - A special edition of the OECD Financing SMEs and Entrepreneurs Scoreboard

    The COVID-19 crisis has had a profound impact on SME access to finance. In particular, the sudden drop in revenues created acute liquidity shortages, threatening the survival of many viable businesses. The report documents an increase in demand for bank lending in the first half of 2020, and a steady supply of credit thanks to government interventions. On the other hand, other sources of finance declined, in particular early-stage equity. This paper, a special edition of Financing SMEs and Entrepreneurs, focuses on the impacts of COVID-19 on SME access to finance, along with government policy responses. It reveals that the pre-crisis financing environment was broadly favourable for SMEs and entrepreneurs, who benefited from low interest rates, loose credit standards and an increasingly diverse offer of financing instruments. It documents the unprecedented scope and scale of the policy responses undertaken by governments world-wide, and details their key characteristics, and outlines the principal issues and policy challenges for the next phases of the pandemic, such as the over-indebtedness of SMEs and the need to continue to foster a diverse range of financing instruments for SMEs.
  • 11-November-2020

    English

    Slovak Republic: Ambassador, Permanent Representative to the OECD

    Biographical note of the Slovak Republic's Permanent Representative to the OECD.

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  • 22-June-2020

    English

    Towards a green fiscal reform in the Slovak Republic - Proposals for strengthening the role of market-based environmental policy instruments

    Environmental fiscal reforms are an essential building block to steer countries onto a sustainable long-term development path. This paper develops proposals for strengthening the role of market-based environmental policy instruments in the Slovak Republic. The paper discusses reform options aimed at mitigating air pollution and climate change, improved waste management and biodiversity conservation. This includes measures such as introduction of automatic indexation of environmentally related taxes, differentiation of energy tax rates by emission intensity of fuels, broadening tax bases to include all emission sources and reforming preferential fiscal treatment of household fuel use – a major source of local air pollution. In the waste management domain, raising the landfill tax to better reflect external environmental costs of particular tax bases would help encourage diversion of waste from landfills. A complementary waste incineration tax would help incentivise waste prevention, composting and material recycling.
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