DDP - Zverejnená diplomová práca

Daňové zaťaženie podnikateľského subjektu

Autor
Kotešovský, Rastislav
Školiteľ
Giertliová, Blanka
Oponent
Virágh, Patrícia
Škola
Technická univerzita vo Zvolene LF KERLH (LF)
Rok odovzdania
2019
Trvalý odkaz - CRZP
https://opac.crzp.sk/?fn=detailBiblioForm&sid=C6063C7B07FFACC04C46E226C0CD
Primárny jazyk
slovenčina

Typ práce
Diplomová práca

Študijný odbor
6259 | odvetvové ekonomiky a manažment

Dátum zaslania práce do CRZP
30.04.2019

Dátum vytvorenia protokolu
03.05.2019

Dátum doručenia informácií o licenčnej zmluve
13.06.2019

Práca je zverejniteľná od
ihneď

Elektronická verzia
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KOTEŠOVSKÝ, Rastislav: The tax burden of company [Thesis]. Technical University in Zvolen, Special Purpose Study Programme: Economics and Management of Renewable Natural Recourses. Department of Marketing, Trade and World Forestry; Supervisor: Ing. Blanka Giertliová, PhD. Qualification level: Engineer (Ing). Zvolen: TU, 2019, 69 p. 5 annexes.The main aim of this master thesis to analyse tax burden of company and its timely development. The first part of the paper is focused on closer examination of the term tax and its characterisation. I take a closer look the term, the possibilities of tax optimisation and the tax system of Slovak Republic. The next part is focused on a group of direct taxes, such as local taxes and fees, or motor vehicles tax. I briefly discuss indirect taxes in the form of universal taxes, which are represented by value-added tax, as well as excise duties. The methodological approach of this paper is analysis, which consists of theoretical description of taxes, discussion on those that impact company, monitoring of changes in tax legislation and the impact of these changes on company. In the conclusion, the individual changes in Slovak legislation and its’ impact on companies are assessed. For example, the annulation of tax license, which had a positive impact on small businesses.

Verzia systému: 6.2.61.5 z 31.03.2023 (od SVOP)