Stimulating factor in the provision of tax credits in Slovakia
Stimulating factor in the provision of tax credits in Slovakia
Author(s): Mariana Sedliačiková, Katarina Vavrová, Peter Badura, Lenka KalusováSubject(s): Fiscal Politics / Budgeting
Published by: Birlesik Dunya Yenilik Arastirma ve Yayincilik Merkezi
Keywords: Tax incentives; Slovak republic; income tax;
Summary/Abstract: The aim of this paper is to evaluate the issue of tax incentives in Slovak republic. Characteristics of particular types of the tax incentives used in tax practice and impact of tax incentives on the income tax used in Slovakia were analysed. All approval processes and terms of taking incentives were solved through the model case study. Based on the analysis of primary and secondary sources and practical experiences, it was elaborated a SWOT analysis of the strengths and weaknesses of fiscal incentives in Slovakia.
Journal: Global Journal of Business, Economics and Management: Current Issues
- Issue Year: 9/2019
- Issue No: 1
- Page Range: 16-21
- Page Count: 6
- Language: English