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INVESTOR DECISION-MAKING IN THE CONTEXT OF THE EFFECTIVE CORPORATE TAXATION

Veronika Konečná, Alena Andrejovská

In the search for an analytical framework for financing and investment location, that is important to follow the tax tracts, which significantly contribute to the important decision of foreign investors. Corporate taxation is an important element of the tax system of European countries and the one of key factors that influence investors of companies in managing and deciding on the location of their investments and business activities. In terms of economic efficiency, tax systems should ideally be “neutral”, particularly as regards economic decisions. From this perspective, the location of investments in different countries in the international context should not face markedly different effect levels of taxation. The first and important dimension is a statutory tax rate, which is determined by the tax laws. It is the simplest and most affordable way to obtain tax information in country, but it is definitely not decisive. According to Bayer (2011), Gupta, (2007) Clausing (2007) and Mura (2019) it is important to monitor the overall tax burden that represents the size of the enterprise’s tax. In other words, it is important to monitor the proportion of taxes paid on the total income or profit of an enterprise in that country.
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AN ESTIMATION OF THE COMPLIANCE COSTS OF SLOVAK TAXATION

Juraj Nemec, Pavol Čižmárik, Vladimír Šagát

The first integrated concept of taxation expenses was presented by Smith (2005), whose Canons of Taxation formed the starting point for the study of the theory and practice of taxation. Equity, certainty, convenience and efficiency represent the principles that inform the development of contemporary taxation theory and influence the development of opinion on the additional expenses of taxation, both in the public and private sectors, which will be the main object of our interest.
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20 LET VÝVOJE ČESKÉ EKONOMIKY – SROVNÁNÍ SE SLOVENSKEM

Ladislav Hájek, Lukáš Režný

Do roku 1993 se rozvíjela česká ekonomika ve společném státě se Slovenskem. Od roku 1993 se vznikem české republiky (ČR) a Slovenské republiky (SR) se nacházejí obě ekonomiky ve stejných mezinárodních podmínkách, ale podstatné rozdíly jsou v tempu ekonomického rozvoje.
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