Development of the Tax System in the Slovak Republic after 1993 and Prospects for Tax Harmonization as A Member of the European Union

The emergence of taxes and the tax system has historically been associated with the development of the state. The tax system of Slovak Republic passed in 1993 after several major reforms. Taxes are economic and financial instruments that the government affects not only the functioning of economic entities but also households and individuals. Taxes are categorized in several ways, most often regarding related taxes for the taxpayer, on direct and indirect taxes. Tax systems are made up of elements which include: tax quota, tax mix, tax structure and others. One of the most important macroeconomic indicators of the tax is tax quota. This indicator represents the share of taxes in GDP, and it is used in international comparison. An important and often discussed topic is tax harmonization in the European Union, which aims to bring member states together and create a strong, economically, politically and culturally unified group of countries. The aim of harmonization is to protect the common market, the removal of fiscal frontiers in the European Union, focusing mainly on direct and indirect taxes.