The Identification Problem of Letterbox Transport Companies in the Slovak Republic

Abstract

The letterbox companies are a major concern of many interested parties because they can create unfair competition and potentially undermine legitimate businesses by avoiding costs other than social contributions and taxes. Therefore, to ensure that carriers are equal and eliminate unfair competition, the need to improve the checking of letterbox transport companies is essential. The paper deals with the issue of more effective provision of inspections of letterbox transport companies within the Slovak Republic. Based on the analysis of the current situation in the Slovak Republic and based on the research carried out in relation to the existence of letterbox transport companies, the paper deals with the proposals related to their prevention and subsequent determination of the procedure for their checking.