Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby
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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Slovak University of Agriculture
2012-02-01
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| Series: | Review of Agricultural and Applied Economics |
| Subjects: | |
| Online Access: | http://roaae.org/wp-content/uploads/2014/11/AOEI_vol15_1_Bojnansky.pdf |
| _version_ | 1818180626813026304 |
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| author | BOJŇANSKÝ Jozef - TÓTH Marián - SERENČÉŠ Peter |
| author_facet | BOJŇANSKÝ Jozef - TÓTH Marián - SERENČÉŠ Peter |
| author_sort | BOJŇANSKÝ |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-11T21:22:46Z |
| format | Article |
| id | doaj.art-893934ca69fa45efba17c3fb1dc6bf87 |
| institution | Directory Open Access Journal |
| issn | 1336-9261 |
| language | English |
| last_indexed | 2024-12-11T21:22:46Z |
| publishDate | 2012-02-01 |
| publisher | Slovak University of Agriculture |
| record_format | Article |
| series | Review of Agricultural and Applied Economics |
| spelling | doaj.art-893934ca69fa45efba17c3fb1dc6bf872022-12-22T00:50:26ZengSlovak University of AgricultureReview of Agricultural and Applied Economics1336-92612012-02-01151141710.15414/raae.2012.15.01.14-17167-1Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýrobyBOJŇANSKÝJozef - TÓTHMarián - SERENČÉŠPeterThe 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.http://roaae.org/wp-content/uploads/2014/11/AOEI_vol15_1_Bojnansky.pdfpublic financeagriculturetaxesland taxbuilding taxroad taxincome tax |
| spellingShingle | BOJŇANSKÝ Jozef - TÓTH Marián - SERENČÉŠ Peter Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby Review of Agricultural and Applied Economics public finance agriculture taxes land tax building tax road tax income tax |
| title | Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby |
| title_full | Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby |
| title_fullStr | Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby |
| title_full_unstemmed | Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby |
| title_short | Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby |
| title_sort | vplyv verejnych financii na financne hospodarenie podnikov polnohospodarskej prvovyroby |
| topic | public finance agriculture taxes land tax building tax road tax income tax |
| url | http://roaae.org/wp-content/uploads/2014/11/AOEI_vol15_1_Bojnansky.pdf |
| work_keys_str_mv | AT bojnansky vplyvverejnychfinanciinafinancnehospodareniepodnikovpolnohospodarskejprvovyroby AT jozeftoth vplyvverejnychfinanciinafinancnehospodareniepodnikovpolnohospodarskejprvovyroby AT marianserences vplyvverejnychfinanciinafinancnehospodareniepodnikovpolnohospodarskejprvovyroby AT peter vplyvverejnychfinanciinafinancnehospodareniepodnikovpolnohospodarskejprvovyroby |