CHANGES IN TAXATION IN THE SLOVAK REPUBLIC Cover Image

ZMENY V ZDAŇOVANÍ PRÍJMOV V SLOVENSKEJ REPUBLIKE
CHANGES IN TAXATION IN THE SLOVAK REPUBLIC

Author(s): Ivona Ďurinová
Subject(s): Economic policy, Public Finances, Fiscal Politics / Budgeting
Published by: Masarykova univerzita
Keywords: non-taxable allowances; tax rebates; amortization of losses; depreciation; standard costs;
Summary/Abstract: In this paper the author focuses on important changes in income taxation in the Slovak Republic in recent years and seeks to assess in terms of their impact on different groups of tax payers, especially for businesses. The paper pays particular attention to selected tax incentives, which compares with the legislation in the Czech Republic.