Rules First, Oversight Second: Can We Change the Mechanism of Tax Fraud Itself?
Why tax reform should examine opportunities for fraud before adding surveillance, without promising a fraud-proof system.
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#TAX Reform
5 articles tagged TAX Reform on vesely.sk.
5 articles tagged TAX Reform on vesely.sk.
Wider Reverse Charge: Options for Limiting Carousel Fraud and Freeing Liquidity
A case for investigating wider VAT reverse charge, with explicit limits on cash-flow claims and legal feasibility.
Read article →A Turnover Tax Instead of a Profit Tax? A Proposal, American Experience and Slovak Conditions
Testing differentiated gross receipts taxation without confusing it with sales tax or promising effortless revenue.
Read article →More Revenue, Less Administration? How to Test the Yield and Effects of Tax Reform
A practical evidence standard for comparing differentiated receipts taxation and wider reverse charge with the existing system.
Read article →From Proposal to Decision: How to Validate and Advance a Simpler Tax System
A staged route from reform ideas to lawful testing, independent evaluation and a reversible public decision.
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