Capital taxation efficiency of agricultural businesses in the Slovak Republic

Effective tax rates are presented by indicators of the actual corporate tax burden, which take into account the impact of all the elements listed in the legislation. The submitted contribution explores the issue of effective taxation through effective average tax rates (EATRs) focusing on agricultur...

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Bibliographic Details
Main Authors: Alena Andrejovská, Ján Buleca, Veronika Puliková
Format: Article
Language:English
Published: HACCP Consulting 2019-07-01
Series:Potravinarstvo
Subjects:
tax
Online Access:https://potravinarstvo.com/journal1/index.php/potravinarstvo/article/view/1135