Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby

The primary goal of the article is to evaluate the influence of direct taxes and social security system on agricultural enterprises. We focus on the impact of the direct taxes - land tax, building tax, road tax and income tax. The analysis also deals with contribution to the insurance funds related to employees. This contribution can be considered as taxation as well. The analyzed individual data for agricultural enterprises cover the period from 2004 to 2009 and represent 80% of agricultural land in the Slovak Republic.


Variant title:
Effect of Public Finances on Financial Management of Agricultural Primary Production
Issue Date:
Mar 01 2012
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/133228
Published in:
Acta Oeconomica et Informatica, Volume 15, Number 1
Page range:
14-17
Total Pages:
4
JEL Codes:
H25




 Record created 2017-04-01, last modified 2017-08-26

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