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  1. TitleFaktory daňovej politiky ovplyvňujúce medzinárodnú konkurencieschopnosť krajiny
    Par.titleTax policy factors affecting the international competitiveness of a country
    Author infoEleonóra Demeová
    Author Demeová Eleonóra 1998- (100%) UMBEF04 - Katedra financií a účtovníctva
    Source document Acta aerarii publici : vedecký časopis Ekonomickej fakulty Univerzity Mateja Bela v Banskej Bystrici. Roč. 21, č. 2 (2024), s. 26-45. - Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2024
    Keywords daňová politika - tax policy   ekonomický rast - hospodársky rast - economic growth   daňová konkurencieschopnosť - tax competitiveness   daňové systémy - tax systems   daňové zaťaženie - tax burden  
    Form. Descr.články - journal articles
    LanguageSlovak
    CountrySlovak Republic
    URLLink na plný text Link na plný text
    Public work category ADF
    No. of Archival Copy56122
    Catal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Databasexpca - PUBLIKAČNÁ ČINNOSŤ
    References (1) - PUBLIKAČNÁ ČINNOSŤ
    ReferencesPERIODIKÁ-Súborný záznam periodika
  2. TitleInvjesticionnyje stimuly i ich vlijanije na ekonomiku
    Par.titleInvestment stimules and their impact on economy
    Author infoŠčerba K., Natorin V.
    Author Ščerba Kamil 1992- (50%) UMBEF04 - Katedra financií a účtovníctva
    Co-authors Natorin Viacheslav 1984- (50%) UMBEF04 - Katedra financií a účtovníctva
    Source documentMeždunarodnoje periodičeskoje naučnoje izdanije : Naučnyj vegljad v buduščeje : scientific look into the future. Roč. 3, č. 7 (2017), s. 13-20. - Odessa : Kuprienko SV, 2017
    Keywords investičné stimuly - investment stimules   dotácie - subsidies   priame zahraničné investície - foreign direct investment  
    Headings Geogr. Slovensko
    LanguageRussian
    CountryRussian Federation
    systematics 33
    Public work category ADE
    No. of Archival Copy41393
    Catal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Databasexpca - PUBLIKAČNÁ ČINNOSŤ
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  3. TitleUkazovatele daňovej a regulačnej konkurencieschopnosti: Aké daňové zaťaženie a vyvolané náklady znášajú podniky v krajinách EÚ?
    Par.titleIndicators of tax and regulatory competitiveness: What tax burden and induced costs are borne by businesses in EU countries?
    Author infoJán Huňady, Eleonóra Demeová
    Author Huňady Ján 1985- (75%) UMBEF04 - Katedra financií a účtovníctva
    Co-authors Demeová Eleonóra 1998- (25%) UMBEF04 - Katedra financií a účtovníctva
    Source document Ekonomika a spoločnosť : vedecký časopis Ekonomickej fakulty UMB v Banskej Bystrici. Roč. 25, č. 1 (2024), s. 61-78. - Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2024
    Keywords daňové zaťaženie - tax burden   konkurencieschopnosť - competitiveness   regulačné záťaže - regulatory loads   podnikateľské prostredie - business environment  
    Form. Descr.články - journal articles
    LanguageSlovak
    CountrySlovak Republic
    AnnotationThe tax burden and induced costs of regulation may affect the competitiveness of the economy and, in the context of current digital transformation trends, determine the ability of businesses to compete in terms of digital readiness. Regulatory competitiveness is very closely linked to the quality and performance of country's public institutions. This paper examines the tax and regulatory burden on businesses in EU countries and assesses the tax and regulatory competitiveness of the business environment in these countries. The research is mainly based on an empirical analysis of secondary data. On the basis of selected indicators of the tax and regulatory burden on businesses obtained from the World Bank's database (Doing Business), we examine the situation in EU countries. We use the method of a hierarchical and non- hierarchical cluster analysis to categorize countries into relatively homogeneous groups. According to our results, Slovakia has a similar level of tax and regulatory competitiveness as the Czech Republic and Portugal. Furthermore, we evaluate Slovakia's strengths and weaknesses in international comparison. The results show, among other things, that the financial costs of administrative tasks required due to business regulations are relatively low in Slovakia. On the other hand, the time to complete administrative tasks is long and the tax burden on businesses is relatively high in Slovakia.
    URL Link na plný text
    Public work category ADF
    No. of Archival Copy54653
    Catal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Databasexpca - PUBLIKAČNÁ ČINNOSŤ
    References (1) - PUBLIKAČNÁ ČINNOSŤ
    ReferencesPERIODIKÁ-Súborný záznam periodika

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