Description:
The dataset contains data on the number of taxable entities that have been assigned a tax reliability index. The tax reliability index is an assessment of a taxable entity that is an entrepreneur registered for income tax purposes, based on criteria such as the fulfillment of its obligations towards the Financial administration under the Tax Code or related tax legislation and its economic indicators. Not all taxable entities are subject to assessment by the Financial administration, but only those that are entrepreneurs. These are legal entities with business income and natural persons who: - have income from business or other self-employment, - have been registered for income tax for at least two years, - do not have suspended income tax registration, - are not in bankruptcy or liquidation, - natural persons who have submitted non-zero income or a business loss in their income tax return (type B) for the 2020 tax year (Section 6(1) and (2) of the Income Tax Act). These are natural and legal persons with assigned legal forms corresponding to their business activity. A detailed list of legal forms is published in the Tax Reliability Index section of the Financial Administration portal. Update: Annually
Previous versions:
Data a sources:
Informations about dataset:
| Author | Financial Administration |
|---|---|
| Provider | |
| Theme | Economy and Finance |
| Type of dataset | Dataset of publication minimum of public administration body |
| Contact point - name and email | Financial Administration - podnety@financnasprava.sk |
| Provider (title) | |
| Licence | CC 4.0 international |
| Time coverage | 06.09.2023 - 06.09.2024 |
| Change date | February 27, 2024 |
| Release date | September 6, 2023 |
| Year | 2023 |
| Unique Identifier | s9r4i5ikxrjt0ylvkjug |
