Daňové úniky na spotrebných daniach uplatňovaných v Slovenskej republike

Raškovská, Katarína, 1986-

Daňové úniky na spotrebných daniach uplatňovaných v Slovenskej republike / Katarína Raškovská. -- 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

In Contemporary Challenges in Management 2. : zborník z medzinárodnej vedeckej konferencie, Banská Bystrica, 26. 11. 2010 : proceedings from international scientific conference Elexa, Ľuboš, 1980-. -- Banská Bystrica : Univerzita Mateja Bela, 2011. -- 75 s.. -- ISBN ISBN 978-80-557-0145-5. -- S. [1-9]