Browsing International Scientific Conference “Business and Management" by Subject "tax"

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    • Changes in the corporate tax in Slovakia – tax license 

      Kramárová, Katarína; Gregová, Elena; Cisko, Stefan (8th International Scientific Conference “Business and Management 2014”, 2014)
      The presented paper deals with actual changes in the Slovak tax system, namely with the changes in the area of corporate income tax – tax license for join stock companies and law obliging limited companies and with impacts ...

    • Possible options for ensuring of tax compliance 

      Jurušs, Māris; Šmite-Roķe, Baiba; Zēna-Zēmane, Daiga; Celmiņa, Monta; Pole, Egita (11th International Scientific Conference “Business and Management 2020”, 2020)
      Tax evasion is one of the biggest challenges for tax administrations around the world. Tax non-compliance leads to a large tax debt in state budgets. Part of these tax debts is impossible to recover, since debtors have ...