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The paper reviews Slovakia's comprehensive reforms to its taxation and welfare systems in 2004, including the introduction of a flat-rate income tax and single-rate value-added tax (VAT), and linkage of social benefits to participation in labor market programs. Though revenues following the reform are lower as a ratio to GDP, the paper argues that the reforms have helped encourage investment and improved efficiency by broadening the tax base, reducing the administrative burden, and improving work incentives. The paper also looks at some implications of the reforms for income distribution and social protection.

Electronic books. -- local. --- Public welfare -- Slovakia. --- Taxation -- Slovakia. --- Macroeconomics --- Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Taxation, Subsidies, and Revenue: General --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Welfare & benefit systems --- Personal income --- Income tax systems --- Social security contributions --- Income and capital gains taxes --- Marginal effective tax rate --- Income tax --- Income --- Social security --- Tax administration and procedure --- Slovak Republic