TAX SYSTEMS AND TAX POLICY ISSUES OF CZECH REPUBLIC AND SLOVAK REPUBLIC AND ITS IMPLICATIONS ON THE SUSTAINABLE DEVELOPMENT
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F09%3A63508402" target="_blank" >RIV/70883521:28120/09:63508402 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
TAX SYSTEMS AND TAX POLICY ISSUES OF CZECH REPUBLIC AND SLOVAK REPUBLIC AND ITS IMPLICATIONS ON THE SUSTAINABLE DEVELOPMENT
Original language description
At present, Czech Republic and Slovak Republic are in the stage of transition process from centrally planned economy to market based economies. Though these two countries were together, after establishment of Independent Nation States these two countriesadopted different policies to achieve development goals. At present the main difference of these two countries is embedded with tax system. Czech Republic continued their tax system with progressive, proportional and regressive tax combinations while Slovak Republic converted their tax system into flat tax system in year 2004. With the implementation of this tax system economic performances have changed into positive direction. As flat tax system is performing well in other countries Czech Republic also has decided to step into flat tax policy gradually. Therefore this paper elaborates the Strengths, Weaknesses, Opportunities and Threats found in Slovak Tax system. Also this paper elaborates the sustainable issues of tax policy process
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
11th International Conference of the Society of Global Business and Economic Development (SGBED)
ISBN
0-9660656-0-3
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
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Publisher name
The Centrer for International Business, Schol of Business , Montclair, State University, NJ and Comenius University in Bratislawa, Faculty of Management, Bratislava, Slovak Republic
Place of publication
Bratislava, Slovensko
Event location
Comenius University in Bratislawa
Event date
May 27, 2009
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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