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Daňové úniky na spotrebných daniach uplatňovaných v Slovenskej republike
SYS 0114326 LBL 01511^^^^^2200181^^^450 005 20220620091422.0 100 $a 20110601d m y slo 03 ba 101 0-
$a slo 102 $a SK 200 1-
$a Daňové úniky na spotrebných daniach uplatňovaných v Slovenskej republike $f Katarína Raškovská 330 0-
$a 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 463 -1
$1 001 umb_un_cat*0112635 $1 010 $a 978-80-557-0145-5 $1 200 1 $a Contemporary Challenges in Management 2. $d Súčasné výzvy v riadení podniku 2. $e zborník z medzinárodnej vedeckej konferencie, Banská Bystrica, 26. 11. 2010 $e proceedings from international scientific conference $f zost. Ľuboš Elexa $g rec. Ľubica Lesáková, Vanda Maráková ... [et al.] $z slo $v S. [1-9] $1 205 $a 1. vyd. $1 210 $a Banská Bystrica $c Univerzita Mateja Bela $d 2011 $1 215 $a 75 s. $1 702 1 $3 umb_un_auth*0084426 $a Elexa $b Ľuboš $f 1980- $4 220 $1 702 1 $3 umb_un_auth*0000989 $a Lesáková $b Ľubica $f 1949- $4 675 $1 702 0 $3 umb_un_auth*0004001 $a Maráková $b Vanda $f 1976- $4 675 $1 702 1 $3 umb_un_auth*0186035 $a Táborecká Petrovičová $b Janka $f 1979- $4 675 $1 702 1 $3 umb_un_auth*0084425 $a Vinczeová $b Miroslava $f 1971- $4 675 $1 712 02 $3 umb_un_auth*0191758 $a Súčasné výzvy v riadení podniku 2. $b medzinárodná vedecká konferencia $d 2. $e Banská Bystrica $f 26.11.2010 $4 570 606 $3 umb_un_auth*0039023 $a daňové úniky $X tax evasion 606 $3 umb_un_auth*0085176 $a spotrebné dane $X spendings tax 607 -1
$3 umb_un_auth*0036119 $a Slovensko $X Slovakia $X Slovak Republic 615 $n 336 $a Financie 675 $a 336.22 700 -1
$3 umb_un_auth*0172320 $a Raškovská $b Katarína $f 1986- $p UMBEF03 $9 100 $4 070 $T Katedra ekonomiky a manažmentu podniku 801 $a SK $b BB301 $g AACR2 $9 unimarc sk T85 $x existuji fulltexy
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