TAX INSPECTION OF THE TAX ON PERSONAL INCOME IN THE GLOBAL ECONOMY

This contribution describes the process of the tax inspection income in the Slovak Republic with a focus on the tax on personal income. It reveals the problems which the tax administrator meets in the performance of a tax audit and proposes the means to make it more effective. The inspection is carried out to the extent necessary for the correct assessment of taxes and directly the Tax Administration Act imposes on the rights and obligations of taxpayers. Improvement of the system of international communication and exchange of information, together with a suitable system of education could contribute to the improvement of the effectiveness of fiscal supervision. Tax inspection in the Slovak Republic should react flexibly to the current changes in legislation and also to deepen the specialization of tax inspectors in the framework of international cooperation in the global economy.