Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator

Irresponsible behaviour practices of tax entities are becoming more sophisticated. In addition to repressive tools, the administrator may use a proactive approach detect an entity’s illegal activity. The paper aims identify relevant factors and assess their impact on estimating probability irresponsible companies towards in individual sectors economy. Based data from financial statements, we monitored characteristic features tax-responsible tax-irresponsible Slovak Republic the period 2015–2018 in 15 sec- tors. We created predictive models for each industry using logistic regression. results show that analysis quantitative makes it possible alert advance potentially entities.