@article{Bojnansky:133228,
      recid = {133228},
      author = {Bojnansky, Jozef and Toth, Marian and Serences, Peter},
      title = {Vplyv verejných financií na finančné hospodárenie podnikov  poľnohospodárskej prvovýroby},
      journal = {Acta Oeconomica et Informatica},
      address = {2012-03-01},
      number = {394-2016-24285},
      pages = {4},
      month = {Mar},
      year = {2012},
      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.},
      url = {http://ageconsearch.umn.edu/record/133228},
      doi = {https://doi.org/10.22004/ag.econ.133228},
}