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Title Ukazovatele daňovej a regulačnej konkurencieschopnosti: Aké daňové zaťaženie a vyvolané náklady znášajú podniky v krajinách EÚ? Par.title Indicators of tax and regulatory competitiveness: What tax burden and induced costs are borne by businesses in EU countries? Author info Ján 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 Language Slovak Country Slovak Republic Annotation 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. URL Link na plný text Public work category ADF No. of Archival Copy 54653 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika Title Komparácia medzinárodnej daňovej konkurencieschopnosti krajín EÚ Subtitle diplomová práca Author info Eleonóra 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 data Banská 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 Language Slovak Country Slovak Republic systematics 336.22 (4) Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xk - Kvalifikačné práce Copy count 1, currently available 0 Title Koronavírus a jeho vplyv na investičné aktíva Subtitle bakalárska práca Author info Eleonóra 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 data Banská 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 Language Slovak Country Slovak Republic systematics 658.153 330.322 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xk - Kvalifikačné práce Copy count 1, currently available 0, at library only 1