Tax incentives in the countries of the visegrad four
Tax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives...
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doaj-77b7436a82e2402f9287659681fc836d2020-11-25T00:18:41ZengLLC "CPC "Business Perspectives"Problems and Perspectives in Management1727-70511810-54672018-02-0116111512310.21511/ppm.16(1).2018.1110009Tax incentives in the countries of the visegrad fourJana Simonidesová0Slavomíra Stašková1Adela Feranecová2Eva Manová3Peter Remiáš4Ph.D., Faculty of Business Economics with seat in Košice, Department of Financial Management, University of Economics in BratislavaPh.D., Faculty of Business Economics with seat in Košice, Department of Financial Management, University of Economics in BratislavaPh.D., Faculty of Business Economics with seat in Košice, Department of Financial Management, University of Economics in BratislavaPh.D., Faculty of Business Economics with seat in Košice, Department of Financial Management, University of Economics in BratislavaFaculty of Business Economics with seat in Košice, Department of Quantitative Methods, University of Economics in BratislavaTax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives must correspond with the main objectives of regional policy.The aim of this contribution is to analyze the tax incentives in tax system in the countries of the Visegrad Four (V4). The introductory part is the theoretical definition of tax and tax incentives. The analytical part is devoted to the analysis of tax incentives in the form of investment incentives provided in the Slovak Republic in the period 2002-2016.The results of the contribution constructed on the basis of the comparison detail the conditions for the granting of tax incentives for research and development in the V4 countries depending on the individual requirements and conditions of the countries themselves, systems, valid legislation, etc., which differentiate each other and at the same time compete in a certain way, compete with the funds of foreign investors.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10009/PPM_2018_01_Simonidesova.pdftaxtax incentivestax policyVisegrad Group |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Jana Simonidesová Slavomíra Stašková Adela Feranecová Eva Manová Peter Remiáš |
spellingShingle |
Jana Simonidesová Slavomíra Stašková Adela Feranecová Eva Manová Peter Remiáš Tax incentives in the countries of the visegrad four Problems and Perspectives in Management tax tax incentives tax policy Visegrad Group |
author_facet |
Jana Simonidesová Slavomíra Stašková Adela Feranecová Eva Manová Peter Remiáš |
author_sort |
Jana Simonidesová |
title |
Tax incentives in the countries of the visegrad four |
title_short |
Tax incentives in the countries of the visegrad four |
title_full |
Tax incentives in the countries of the visegrad four |
title_fullStr |
Tax incentives in the countries of the visegrad four |
title_full_unstemmed |
Tax incentives in the countries of the visegrad four |
title_sort |
tax incentives in the countries of the visegrad four |
publisher |
LLC "CPC "Business Perspectives" |
series |
Problems and Perspectives in Management |
issn |
1727-7051 1810-5467 |
publishDate |
2018-02-01 |
description |
Tax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives must correspond with the main objectives of regional policy.The aim of this contribution is to analyze the tax incentives in tax system in the countries of the Visegrad Four (V4). The introductory part is the theoretical definition of tax and tax incentives. The analytical part is devoted to the analysis of tax incentives in the form of investment incentives provided in the Slovak Republic in the period 2002-2016.The results of the contribution constructed on the basis of the comparison detail the conditions for the granting of tax incentives for research and development in the V4 countries depending on the individual requirements and conditions of the countries themselves, systems, valid legislation, etc., which differentiate each other and at the same time compete in a certain way, compete with the funds of foreign investors. |
topic |
tax tax incentives tax policy Visegrad Group |
url |
https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10009/PPM_2018_01_Simonidesova.pdf |
work_keys_str_mv |
AT janasimonidesova taxincentivesinthecountriesofthevisegradfour AT slavomirastaskova taxincentivesinthecountriesofthevisegradfour AT adelaferanecova taxincentivesinthecountriesofthevisegradfour AT evamanova taxincentivesinthecountriesofthevisegradfour AT peterremias taxincentivesinthecountriesofthevisegradfour |
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1725375180415434752 |