VPLYV HARMONIZACIE NEPRIAMYCH DANI NA CINNOST POL'NOHOSPODARSKYCH SUBJEKTOV

The work analyses the current status of harmonization of valued added tax (VAT) and excise tax on mineral oils and wine in Slovakia. In particular, attention is paid to an impact of legislation changes to these taxes on agricultural companies. Generally, it can be conluded that the harmonization process concerning the above taxes has been finished, and the remaining problematic questions, which are mainly associated with a change in the existing tax regimes, can only be harmonized after the accession of Slovakia to the European Union.


Other Titles:
IMPACT OF HARMONISATION OF INDIRECT TAXES ON THE ACTIVITIES OF AGRICULTURAL COMPANIES
Issue Date:
2003
Publication Type:
Journal Article
Record Identifier:
http://ageconsearch.umn.edu/record/267198
ISSN:
1336-9261
Language:
Slovak
Published in:
Acta Oeconomica et Informatica, Volume 06, Number 2
Page range:
52-56




 Record created 2018-01-25, last modified 2018-04-02

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