Stimulating factor in the provision of tax credits in Slovakia

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Published: Mar 31, 2019
Updated: 2019-03-31
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2019-03-31 (1)
DOI: https://doi.org/10.18844/gjbem.v9i1.3505

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Mariana Sedliacikova
Faculty of Economics, University Mateja Bela, Banska Bystrica, Slovakia
https://orcid.org/0000-0002-4460-2818
Katarina Vavrová
Faculty of Economics, University Mateja Bela, Banska Bystrica, Slovakia
Peter Badura
Faculty of Economics, University Mateja Bela, Banska Bystrica, Slovakia
Lenka Kalusova
Faculty of Economics, University Mateja Bela, Banska Bystrica, Slovakia

Abstract

The aim of this paper is to evaluate the issue of tax incentives in Slovak republic. Characteristics of particular types of the tax incentives used in tax practice and impact of tax incentives on the income tax used in Slovakia were analysed. All approval processes and terms of taking incentives were solved through the model case study. Based on the analysis of primary and secondary sources and practical experiences, it was elaborated a SWOT analysis of the strengths and weaknesses of fiscal incentives in Slovakia.

Keywords: Tax incentives, Slovak republic, income tax.

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How to Cite
Sedliacikova, M., Vavrová, K., Badura, P., & Kalusova, L. (2019). Stimulating factor in the provision of tax credits in Slovakia. Global Journal of Business, Economics and Management: Current Issues, 9(1), 16–21. https://doi.org/10.18844/gjbem.v9i1.3505
Issue
Vol. 9 No. 1 (2019): March
Section
Article

The Global Journal of Business Economics and Management: Current Issues is an open-access journal.  The copyright holder is the author or authors. Licensee: Birlesik Dunya Yenilik Arastirma ve Yayincilik Merkezi, North Nicosia, Cyprus. All articles can be downloaded free of charge. Articles published in the Journal are Open-Access articles distributed under the CC-BY license [Attribution 4.0 International (CC BY 4.0)].