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Abstract
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.