TBU Publications
Repository of TBU Publications

The main performance and effectiveness factors of sustainable financial administration reform using multidimensional statistical tools

DSpace Repository

Show simple item record


dc.title The main performance and effectiveness factors of sustainable financial administration reform using multidimensional statistical tools en
dc.contributor.author Kot, Sebastian
dc.contributor.author Štefko, Robert
dc.contributor.author Dobrovič, Jan
dc.contributor.author Rajnoha, Rastislav
dc.contributor.author Váchal, Jan
dc.relation.ispartof Sustainability (Switzerland)
dc.identifier.issn 2071-1050 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2019
utb.relation.volume 11
utb.relation.issue 13
dc.type article
dc.language.iso en
dc.publisher MDPI AG
dc.identifier.doi 10.3390/su11133609
dc.relation.uri https://www.mdpi.com/2071-1050/11/13/3609
dc.subject reform of the tax system en
dc.subject reform of the financial administration en
dc.subject taxes en
dc.subject factor analysis en
dc.subject performance en
dc.subject effectiveness en
dc.subject E62 en
dc.subject G28 en
dc.subject H21 en
dc.description.abstract The tax system reform is a part of Slovakia's comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. Its implementation into practice, however, is problematic due to attitudes and problems on the part of both the professional public and business entities. The aim of the paper is to help public authorities, and also tax policymakers and business entities to understand the perception of the tax system reform focusing on the most important and key factors of its sustainable effectiveness and performance in the context of its non-macroeconomic especially social, technological and process aspects. The analysis reveals the differences in perceptions of key factors from the viewpoint of the three studied groups. The paper is based on the information of the main actors of tax reform. In extensive empirical quantitative research (N = 1500), the data was obtained through the questionnaire survey carried out in four main districts of Slovakia. The data obtained during six months of 2018 using the questionnaire method were processed by basic statistical methods of descriptive statistics, followed by an analysis of major components and the factor analysis using more sophisticated multidimensional statistical tools. The factor analysis is crucial to the present paper as it has identified five significant indicators of the reform assessment and the functioning of the tax system after tax reform. Subsequently, a correspondence analysis has been applied to the item "electronization/computerization-great user comfort" to find out the differences in its perception by the respondents. The article thus provides a new scientific view on the evaluation of the reform of the financial administration's management system in the Slovak Republic as well as its functioning in the context of its sustainable effectiveness and performance. The research results offer important and exciting implications and also motives for further investigation on the issue. © 2019 by the authors. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008952
utb.identifier.obdid 43880226
utb.identifier.scopus 2-s2.0-85068746452
utb.identifier.wok 000477051900110
utb.source j-scopus
dc.date.accessioned 2019-08-16T09:30:12Z
dc.date.available 2019-08-16T09:30:12Z
dc.description.sponsorship VEGA project [1/0194/19]
dc.rights Attribution 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Rajnoha, Rastislav
utb.fulltext.affiliation Sebastian Kot 1,2*, Róbert Štefko 3, Ján Dobrovič 3, Rastislav Rajnoha 4, Jan Váchal 5 1 The Management Faculty, Czestochowa University of Technology, Armii Krajowej 19B, 42-201 Czestochowa, Poland 2 Faculty of Economic and Management Sciences, North-West University, Vaal Triangle Campus, PO Box 1174, Vanderbijlpark 1900, South Africa 3 Faculty of management, University of Prešov in Prešov, Konštantínova 16, 080 01 Prešov, Slovakia 4 Faculty of Management and Economics, Tomas Bata University in Zlín, nám. T. G. Masaryka 5555, 760 01 Zlín, Czech Republic 5 Institute of Technology and Business in České Budějovice, 370 01 České Budějovice, Czech Republic * Correspondence: sebacat@zim.pcz.czest.pl
utb.fulltext.dates Received: 23 April 2019 Accepted: 25 June 2019 Published: 30 June 2019
utb.fulltext.sponsorship This research was funded by VEGA project no. 1/0194/19 “research on process-oriented management of financial management focusing on detection of tax evasion in terms of international business”.
utb.wos.affiliation [Kot, Sebastian] Czestochowa Tech Univ, Fac Management, Armii Krajowej 19B, PL-42201 Czestochowa, Poland; [Kot, Sebastian] North West Univ, Fac Econ & Management Sci, Vaal Triangle Campus,POB 1174, ZA-1900 Vanderbijlpark, South Africa; [Stefko, Robert; Dobrovic, Jan] Univ Presov Presov, Fac Management, Konstantinova 16, Presov 08001, Slovakia; [Rajnoha, Rastislav] Tomas Bata Univ Zlin, Fac Econ & Management, Nam TG Masaryka 5555, Zlin 76001, Czech Republic; [Vachal, Jan] Inst Technol & Business Ceske Budejovice, Ceske Budejovice 37001, Czech Republic
utb.scopus.affiliation The Management Faculty, Czestochowa University of Technology, Armii Krajowej 19B, Czestochowa, 42-201, Poland; Faculty of Economic and Management Sciences, North-West University, Vaal Triangle Campus, PO Box 1174, Vanderbijlpark, 1900, South Africa; Faculty of management, University of Prešov in Prešov, Konštantínova 16, Prešov, 080 01, Slovakia; Faculty of Management and Economics, Tomas Bata University in Zlín, nám. T. G. Masaryka 5555, Zlín, 760 01, Czech Republic; Institute of Technology and Business in České Budejovice, České Budějovice, 370 01, Czech Republic
utb.fulltext.projects VEGA 1/0194/19
utb.fulltext.faculty Faculty of Management and Economics
Find Full text

Files in this item

Show simple item record

Attribution 4.0 International Except where otherwise noted, this item's license is described as Attribution 4.0 International