Tax incentives in the countries of the visegrad four
-
DOIhttp://dx.doi.org/10.21511/ppm.16(1).2018.11
-
Article InfoVolume 16 2018, Issue #1, pp. 115-123
- 1278 Views
-
148 Downloads
This work is licensed under a
Creative Commons Attribution-NonCommercial 4.0 International License
Tax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives must correspond with the main objectives of regional policy.
The aim of this contribution is to analyze the tax incentives in tax system in the countries of the Visegrad Four (V4). The introductory part is the theoretical definition of tax and tax incentives. The analytical part is devoted to the analysis of tax incentives in the form of investment incentives provided in the Slovak Republic in the period 2002-2016.
The results of the contribution constructed on the basis of the comparison detail the conditions for the granting of tax incentives for research and development in the V4 countries depending on the individual requirements and conditions of the countries themselves, systems, valid legislation, etc., which differentiate each other and at the same time compete in a certain way, compete with the funds of foreign investors.
- Keywords
-
JEL Classification (Paper profile tab)H25, H21, H20
-
References15
-
Tables5
-
Figures2
-
- Figure 1. Tax incentives by the Act on investment aid
- Figure 2. Chart 1 Distribution of incentives
-
- Table 1. Classification of investment incentives
- Table 2. Granted investment incentives in years 2002–2016
- Table 3. Incentives according to regions in the Slovak Republic
- Table 4. Approved investment incentives for companies in 2016
- Table A. Conditions of investments incentives in V4 countries
-
- Balejová, M. (2016). Osobitosti lákania priamych zahraničných investícií v krajinách V4 po vstupe do Európske únie. Ekonomické, politické a právne otázky medzinárodných vzťahov, 5(1), 20-29.
- Ballabášová, S. (2015). Daňové stimuly a ich vplyv na ekonomiku. Retrieved from Centrálny register záverečných prác.
- CFO (2014). Možnosti štátnej podpory výskumu a vývoja v krajinách V4.
- Collection of laws of SR (2017). Act No. 565/2004 Z. z. Zákon o investičnej pomoci.
- Čuchrová, K., Vilamova, Š., & Kozel, R. (2016). Strategic Analysis as a Tool for Strategic Decisionmaking. Processes at Industrial Companies. Actual Problems of Economics, 176(2), 180-191.
- INESS – Institute of Economic and Social Studies (2017). Investment incentives.
- Kubátová, K., & Hamerová, E. (2006). Daňové teorie a politika. Praha: Eurolex Bohemia.
- Lénártová, G. (2009). Daňové systémy. Bratislava: Ekonóm.
- Macíková, P. (2015). Superodpočet – novinka v zákone o dani z príjmov.
- Medveď, J. et al. (2009). Daňová teória a daňový systém. Bratislava: Sprint vfra.
- Odkladal, M, & Sivý, R. (2016). Veľký prehľad investičných stimulov, ktoré odklepla Ficova vláda.
- Petrenka, J. (2003). Dane. Úvod do daňovníctva. Bratislava: Súvaha.
- Vančurová, A., & Láchová, L. (2014). Daňový systém ČR. Praha: VOX.
- Vidová, J. (2014). Investičné stimuly ako významný zdroj financovania investičných projektov v Slovenskej republike. Trendy v podnikání – Business Trends, 4(1), 57-65.
- Vlachynský, M. & Krystály, M. (2017). Investičné stimuly.