Účinky harmonizácie daní Slovenskej republiky a Európskej únie
IMPACTS OF TAX HARMONISING OF THE SLOVAK REPUBLIC WITH THE EUROPEAN UNION

Summary/Abstract: The harmonisation of tax environment in the Slovak Republic with that of the European Union is an important part of the Slovakia’s integration into the European Union. The harmonising process of tax systems involves the system of direct taxes, excise taxes, as well as the changes in VAT, local taxes and local charges. Present level of tax load under the condition of the Slovak Republic should lead towards the decrease of direct taxes (income tax of legal entities and natural persons) down to the level of 18 to 20 per cent. In the VAT sphere, one can expect the changeover to the new range – 15 to 25 per cent with the minimum tax rate of 5 per cent. In the area of excise taxes one can expect gradual introduction of new tax types such as for instance environmental taxes in energy sector, in transport etc. The most significant range of changes can be expected in the sphere of local taxes and local charges, above all in considerable increase of property taxes (3 to 5 times increase compared to the cur5rent situation). One can expect also the considerable in-crease of further types of local taxes and local charges in order to increase markedly tax incomes of local and regional governments. The process of approximation of the Slovak Republic towards the EU in the sphere of taxes includes two fundamental aspects: • harmonisation with current tax systems valid in the EU, • harmonisation with the EU tax reform, which is to be implemented in the EU in the period 2003 to 2005. Presented paper reflects all these processes.

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