Open AccessThe Impact of Tax Reform in Slovakia on Creation of Profit in Companies
Author(s) -
Rastislav Petráš,
Jana Sillmann,
Mira Horváthová,
Mária Homokyová,
Jana Marková
Publication year - 2022
Publication title -
international journal of economics and statistics
Language(s) - English
Resource type - Journals
ISSN - 2309-0685
DOI - 10.46300/9103.2022.10.20
Subject(s) - profit (economics) , tax reform , business , tax policy , value added tax , tax credit , context (archaeology) , government (linguistics) , economic policy , public economics , economy , economics , market economy , microeconomics , geography , archaeology , linguistics , philosophy
This paper examines the relationship of tax policy of state and the creation of profit in selected tax subjects. The aim of paper is in the context of more than a decennial development of economy of Slovakia to verify and to the numerical rich material to show whether the tax reform in 2004, which was declared as pro-business oriented by then government, significantly affected the financial results of companies.