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Daňové úniky na spotrebných daniach uplatňovaných v Slovenskej republike
Title Daňové úniky na spotrebných daniach uplatňovaných v Slovenskej republike Author info Katarína Raškovská Author Raškovská Katarína 1986- (100%) UMBEF03 - Katedra ekonomiky a manažmentu podniku
Source document Contemporary Challenges in Management 2. : zborník z medzinárodnej vedeckej konferencie, Banská Bystrica, 26. 11. 2010 : proceedings from international scientific conference. S. [1-9]. - Banská Bystrica : Univerzita Mateja Bela, 2011 / Elexa Ľuboš 1980- ; Lesáková Ľubica 1949- ; Maráková Vanda 1976- ; Táborecká Petrovičová Janka 1979- ; Vinczeová Miroslava 1971- ; Súčasné výzvy v riadení podniku 2. medzinárodná vedecká konferencia Keywords daňové úniky - tax evasion spotrebné dane - spendings tax Headings Geogr. Slovensko Language Slovak Country Slovak Republic systematics 336.22 Annotation Taxes paid by businesses represent a substantial part of state budget revenues, from which ensures the state its basic functions. Indirect taxes are the principal source of financing of public budgets of national economies in all countries of the European Union. Effectiveness of the tax system and tax law depends also on the way how the state looks at the discipline of business tax payers. Problem of tax evasion of excise duties should be paid attention on both; national and international level. The aim of the article is to estimate tax evasion of excise duties in the Slovak Republic. Under review are forms and consequences of tax evasion of selective excise taxes. The present article is a contribution to the analysis of tax evasion in the SR and proposals for improvement in this area in order to increase payments to the state budget Public work category AFD No. of Archival Copy 19134 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References (5) - PUBLIKAČNÁ ČINNOSŤ 
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