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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • e-ISSN

  • Number of pages

    14

  • Pages from-to

  • 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