Journal of Tourism & Hospitality
Open Access

Department of Small and Medium Business, University of Economics and Management in Bratislava, Furdekova 16, 851 04 Bratislava, Slovak republic

Biography

Dr. Mária Petruš?áková is a faculty member in the Department of Small and Medium Business at the University of Economics and Management in Bratislava, Slovakia.  She specializes in topics related to small and medium-sized enterprises (SMEs), focusing on aspects such as tax evasion and its impact on the economy.

Publications

• Review Article   
  Tax Evasion and the Estimated Tax Gap at the Micro Level in Accommodation Facilities in Slovakia
  Author(s): Maria Petruscakova*
  
  Tax evasion causes a significant loss of revenue from the state budget not only in the Slovak Republic but also in the European Union. Therefore, European Union countries are looking for ways to detect tax evasion. It is not possible to eliminate tax evasion, but it is possible to effectively detect and combat tax evasion through legislation as well as through effective tax control. This paper aims to outline the theoretical as well as practical approach to quantifying tax evasion and to make recommendations aimed at reducing the tax gap... View More»
  DOI: 10.35248/2167-0269.24.S1.001

  Abstract HTML PDF

Other relevant publications from this author

• The Impact of Tax Evasion on the Financial Performance of Small and Medium Enterprises in Slovakia