Open AccessCOMPARISON OF THE TAX BURDEN OF A SELECTED TAXPAYER GROUP IN THE SLOVAK AND CZECH REPUBLICS
Author(s) -
Natália Stalmašeková,
Zuzana Štofková,
Tatiana Genzorová
Publication year - 2018
Publication title -
cbu international conference proceedings ...
Language(s) - English
Resource type - Journals
eISSN - 1805-997X
pISSN - 1805-9961
DOI - 10.12955/cbup.v6.1197
Subject(s) - taxpayer , czech , slovak , task (project management) , business , tax credit , accounting , public economics , economics , macroeconomics , linguistics , philosophy , management
The tax system is nowadays an important tool that can greatly influence the economy of every country. Its proper setup and the setup of all its parts is an extremely important task. This system has the task of raising funds for the state budget through the collection of taxes. The tax system is constantly evolving over time and adapts to the changing needs of the country. The aim of the paper is to compare the tax burden of a selected taxpayer group in the Slovak and Czech Republics. Part of the paper is an analysis of the conditions under which a taxpayer can benefit from a tax exemption and when he is required to pay contributions to the Social Insurance Company. The paper refers to the possibilities of advantageous application of tax rules to specific groups of taxpayers. The paper also includes specific examples of such situations.