We are talking about terms that are conceptually and meaningfully very close, which often leads to the conclusion that these concepts are identical and interchangeable. However, we are not talking about synonymous terms.
The tax structure in no state constitutes a single tax (then we would talk about tax monism), but there are different types of taxes, which, of course, differ from each other in their economic essence and legal structure, but still act organically as a whole. functional and organized. In this case, we are talking about a set of taxes in force in a certain state at a certain time.
1) tax structure.
2) a legally and institutionally ordered system of bodies that ensure the efficiency of tax administration (tax, customs authorities, etc.).
3) a system of tools, methods, and work programs that the above authorities put into action with tax subjects, and in some cases – other persons.
Today the tax structure in Slovakia is formed by the following taxes:
- value-added tax;
- consumer taxes;
- tax on oil and oil products;
- wine tax;
- alcohol tax;
- tax on tobacco products;
- beer tax;
- electricity tax;
- coal tax;
- gas tax;
- income tax;
- personal income tax;
- tax on income of a legal entity.
Local taxes:
- property tax;
- tax on dogs;
- tax on the use of public areas;
- tax on-premises, per apartment;
- tax on vending machines;
- tax on win-win slot machines;
- Tax on entry and parking of a car in the historical part of the city;
- tax on nuclear equipment;
- vehicle tax.
The tax structure in Slovakia is based on Ch. 59 h. 1 of the Constitution of the country from the division of fees into state and local. This division depends on whether the levies are the source of the state budget or the local government budget.
If we are talking about state fees, then today there are two types of state fees: administrative and judicial. As for local taxes, in Slovakia, only one type is known – the collection for garbage collection and small construction waste.
The governing bodies of the tax system of Slovakia include the Tax Office of the Slovak Republic, Customs Office of the Slovak Republic, and Ministry of Finance of the Slovak Republic.
The legal status of the Tax Office of the Slovak Republic (hereinafter referred to as the Tax Office) and its competence in the field of tax administration are determined by the laws of tax authorities, on the administration of taxes and fees, and individual tax laws.
The tax office is created for the territorial districts of all tax departments, while it establishes its internal organization. It is located in Banská Bystrica and is a budgetary organization, that, with its income and expenses, is attached to the budget of the Ministry of Finance of the Slovak Republic. The Internal Revenue Service is headed by the CEO, who is selected and removed from office by the Minister of Finance.
Tax Administration in the field of tax administration
1) notify the authorities involved in the tax process on suspicions of committing criminal acts in connection with violation of certain regulations;
2) maintains a central register of all tax subjects;
3) informs tax subjects of their rights and obligations in tax matters and according to separate regulations;
4) supervise the actions of tax departments and take measures to eliminate the identified deficiencies;
5) controls the observance of the rights and obligations of tax entities. For this purpose, employees of the department have the right to enter the work premises of tax entities;
6) conducts international joint work on tax matters under international treaties based on a power of attorney from the Ministry of Finance of the Slovak Republic;
7) has the right to carry out tax control or repeated tax control.
The legal status of the Customs Administration of the Slovak Republic (hereinafter referred to as the Customs Administration) and its competence in the field of tax administration are established by the laws on state administration bodies at customs, on the management of taxes and fees, and separate tax laws.
The Customs Office is a budgetary organization based in Bratislava. It operates throughout the country.
In the area of tax administration, the Customs Department performs the following tasks:
1) manages the customs departments and the customs criminal department, and controls them;
2) creates, maintains, and operates information systems in which information about events and persons who have committed criminal acts is collected, generated, stored, issued, used, protected, and seized, or there is reason to suspect that they are committing criminal acts in connection with a violation of customs prescriptions or tax prescriptions in the field of indirect taxes;
3) takes actions to detect crimes committed in connection with violation of tax regulations, and to identify those who committed them;
4) informs tax subjects of their rights and obligations in tax matters;
5) decides on appeals against decisions of customs departments and customs criminal department and revises their decisions without an appeal process.
The Ministry of Finance of the Slovak Republic (hereinafter – the Ministry of Finance) is the central government body in the field of taxes and customs. His activities in this direction are regulated by the law on the organization of government actions and the organization of central government. In accordance with this law, the Ministry of Finance implements a policy in the field of taxes and fees.
The competence of the Ministry of Finance in the area of tax administration is mainly determined by the law on the administration of taxes and fees. In the area of taxes and fees, the Ministry of Finance develops proposals for tax regulation, implements tax and customs administration, defines local counties, and resolves disputes about these local counties between the tax department and the customs department.
The Ministry of Finance extends the deadlines for tax control (as does, for example, the tax office), establishes a sample of forms for tax returns, tax reports, etc., makes decisions on appeals against decisions of the tax office or customs office, and examines their decisions without an appeal. process, etc.
The Ministry of Finance, in accordance with the aforementioned law, has significant rights in decisions on the abolition or relief from so-called tax sanctions. Indisputable cases, the Ministry of Finance may decide on the method of taxation if it comes to tax subjects with an office or residence abroad.