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Ukazovatele daňovej a regulačnej konkurencieschopnosti: Aké daňové zaťaženie a vyvolané náklady znášajú podniky v krajinách EÚ?
SYS 0329733 LBL -----naa--22--------450- 005 20241112115429.5 014 $2 DOAJ $2 C.E.E.O.L 017 70
$a 10.24040/eas.2024.25.1.61-78 $2 DOI 035 $a biblio/1202743 $2 CREPC2 100 $a 20240702d2024 m y slo 03 ba 101 0-
$a slo 102 $a SK 200 1-
$a Ukazovatele daňovej a regulačnej konkurencieschopnosti: Aké daňové zaťaženie a vyvolané náklady znášajú podniky v krajinách EÚ? $d Indicators of tax and regulatory competitiveness: What tax burden and induced costs are borne by businesses in EU countries? $f Ján Huňady, Eleonóra Demeová $z eng 330 $a The 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. 463 -1
$1 001 umb_un_cat*0330680 $1 011 $a 2729-8213 $1 200 1 $a Ekonomika a spoločnosť $d The journal of economics and social research $e vedecký časopis Ekonomickej fakulty UMB v Banskej Bystrici $v Roč. 25, č. 1 (2024), s. 61-78 $z eng $1 210 $a Banská Bystrica $c Vydavateľstvo Univerzity Mateja Bela - Belianum $d 2024 606 0-
$3 umb_un_auth*0036340 $a daňové zaťaženie $X tax burden 606 0-
$3 umb_un_auth*0036272 $a konkurencieschopnosť 606 0-
$3 umb_un_auth*0284585 $a regulačné záťaže $X regulatory loads 606 0-
$3 umb_un_auth*0090240 $a podnikateľské prostredie $X business environment 608 $3 umb_un_auth*0273282 $a články $X journal articles 700 -1
$3 umb_un_auth*0199718 $a Huňady $b Ján $f 1985- $p UMBEF04 $4 070 $9 75 $T Katedra financií a účtovníctva 701 -1
$3 umb_un_auth*0287495 $a Demeová $b Eleonóra $f 1998- $9 25 $4 070 $p UMBEF04 $T Katedra financií a účtovníctva 801 $a SK $b BB301 $g AACR2 $9 unimarc sk 856 $u https://www.ekonomikaaspolocnost.umb.sk/wp-content/uploads/2024/06/EaS_1_2024_4_61-78-1.pdf $a Link na plný text T85 $x existuji fulltexy
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