Politická ekonomie 2022, 70(3):341-360 | DOI: 10.18267/j.polek.1351

Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane

Anna Schultzováa, Jaroslava Šepeľováa, Marcela Rabatinováa, Juraj Váleka
a Ekonomická univerzita v Bratislave, Národohospodárska fakulta, Slovenská republika

Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator


Irresponsible behaviour practices of tax entities are becoming more sophisticated. In addition to repressive tools, the tax administrator may use a proactive approach to detect an entity’s illegal activity. The paper aims to identify the relevant factors and assess their impact on estimating the probability of irresponsible behaviour of companies towards the tax administrator in individual sectors of the economy. Based on data from financial statements, we monitored the characteristic features of tax-responsible and tax-irresponsible companies in the Slovak Republic in the period 2015–2018 in 15 sec- tors. We created predictive models of their irresponsible behaviour towards the tax administrator for each industry using logistic regression. The results show that an analysis of the quantitative features of companies makes it possible to identify factors that alert the tax administrator in advance to potentially illegal behaviour of tax entities.

JEL classification: C38, H25, H26

Received: February 4, 2021; Revised: January 17, 2022; Accepted: February 14, 2022; Published: July 4, 2022  Show citation

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Schultzová, A., Šepeľová, J., Rabatinová, M., & Válek, J. (2022). Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator. Politická ekonomie, 70(3), 341-360. doi: 10.18267/j.polek.1351
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