Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby

Acta Oeconomica et Informatica, AOEI, VOL. 15, No. 1/2012

ARTICLE TYPE: REGULAR ARTICLE
RECORD ONLINE: 25.02.2012
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KEYWORDS:
public finance, agriculture, taxes, land tax, building tax, road tax, income tax
DOI NUMBER:
10.15414/raae.2012.15.01.14-17
ABSTRACT:
The primary goal of the article is to evaluate the influence of direct taxes and social security system on agricultural enterprises. We focus on the impact of the direct taxes - land tax, building tax, road tax and income tax. The analysis also deals with contribution to the insurance funds related to employees. This contribution can be considered as taxation as well. The analyzed individual data for agricultural enterprises cover the period from 2004 to 2009 and represent 80% of agricultural land in the Slovak Republic.
JEL CODES:
H25
PAGES:
14 - 17
Please Cite this Article as:

BOJŇANSKÝ, Jozef - TÓTH, Marián - SERENČÉŠ, Peter (2012) Vplyv Verejných Financií Na Finančné Hospodárenie Podnikov Poľnohospodárskej Prvovýroby. Review of Agricultural and Applied Economics. XV (Number 1, 2012): 14-17. doi: 10.15414/raae.2012.15.01.14-17
URL for sharing:

https://roaae.org/1336-9261/doi/abs/10.15414/raae.2012.15.01.14-17

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Review of Agricultural and Applied Economics | ISSN 1336-9261
Faculty of Economics and Management of the Slovak Agricultural University in Nitra and the Association of Agricultural Economists in Slovakia.
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