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  1. 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 (25%)
    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
    ReferencesPERIODIKÁ-Súborný záznam periodika
  2. TitleKomparácia medzinárodnej daňovej konkurencieschopnosti krajín EÚ
    Subtitlediplomová práca
    Author infoEleonóra Demeová; školiteľ: Ján Huňady
    Author Demeová Eleonóra
    Another authors Huňady Ján 1985- (Školiteľ (konzultant))
    Corporation Univerzita Mateja Bela . Ekonomická fakulta . Katedra financií a účtovníctva , Banská Bystrica, Slovensko
    Issue dataBanská Bystrica , 2023. - 64 s.
    Corporation keywords Európska únia - European Union
    Keywords daňová konkurencieschopnosť - tax competitiveness   daňové zaťaženie - tax burden   zdaniteľné náklady - taxable costs   daňové sadzby - tax rates   krajiny Európskej únie - krajiny EÚ - European Union countries - countries of European union  
    Form. Descr.diplomové práce - master’s theses
    LanguageSlovak
    CountrySlovak Republic
    systematics 336.22
    (4)
    Catal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Databasexk - Kvalifikačné práce
    Copy count1, currently available 0
  3. TitleKoronavírus a jeho vplyv na investičné aktíva
    Subtitlebakalárska práca
    Author infoEleonóra Demeová; školiteľ: Ivan Sedliačik
    Author Demeová Eleonóra
    Another authors Sedliačik Ivan 1975- (Školiteľ (konzultant))
    Corporation Univerzita Mateja Bela . Ekonomická fakulta . Katedra financií a účtovníctva , Banská Bystrica, Slovensko
    Issue dataBanská Bystrica , 2021. - 47 s.
    Keywords investičné aktíva - investment assets   covid-19 - koronavírus - Covid-19 (disease) - SARS-CoV-2 disease - Coronavirus disease 2019   svetová ekonomika - world economics  
    Form. Descr.bakalárske práce - bachelor’s theses
    LanguageSlovak
    CountrySlovak Republic
    systematics 658.153
    330.322
    Catal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Databasexk - Kvalifikačné práce
    Copy count1, currently available 0, at library only 1


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