TAX SYSTEMS AND TAX POLICY ISSUES OF CZECH REPUBLIC AND SLOVAK REPUBLIC AND ITS IMPLICATIONS ON THE SUSTAINABLE DEVELOPMENT

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

TAX SYSTEMS AND TAX POLICY ISSUES OF CZECH REPUBLIC AND SLOVAK REPUBLIC AND ITS IMPLICATIONS ON THE SUSTAINABLE DEVELOPMENT

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

TAX SYSTEMS AND TAX POLICY ISSUES OF CZECH REPUBLIC AND SLOVAK REPUBLIC AND ITS IMPLICATIONS ON THE SUSTAINABLE DEVELOPMENT

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2009

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

14

Strana od-do

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Název nakladatele

The Centrer for International Business, Schol of Business , Montclair, State University, NJ and Comenius University in Bratislawa, Faculty of Management, Bratislava, Slovak Republic

Místo vydání

Bratislava, Slovensko

Místo konání akce

Comenius University in Bratislawa

Datum konání akce

27. 5. 2009

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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