VÝVOJ DLHU VEREJNEJ SPRÁVY V KONTEXTE DAŇOVÝCH ÚNIKOV.

The stability and security of public finances is a challenge not only for Slovakia and the countries of the European Union, but also for economies at the global level. Sound public finances are a prerequisite for the efficient functioning of the state, ensuring the fulfilment of its tasks at all levels. In addition to ensuring the efficient management of state budget expenditures, the lack of funds for the running of the state can also be addressed by improving tax collection through the elimination of tax evasion and tax fraud. The aim of this paper is to analyse and compare the state and development of public finances in relation to economic crime and tax fraud at the level of the Slovak Republic. The control activity in the framework of the fight against tax fraud requires a conceptual approach of all involved state components and the adoption of systemic measures and instruments to eliminate the damage caused in the effort to stabilise public finances. [ABSTRACT FROM AUTHOR]