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Title:Cost effectiveness of paying value added tax from the viewpoint of businesses PDF Logo
Authors:Sopkov√°, Eva
Issue Date:2009
Citation:[Journal:] International Journal of Economic Sciences and Applied Research [ISSN:] 1791-3373 [Volume:] 2 [Year:] 2009 [Issue:] 2 [Pages:] 87-94
Abstract:Value added tax has been part of the economic reality in the business environment of the Slovak Republic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of the value added tax complex analysis in terms of cost ratio. The object of this research involves the share of incurred cost of businesses and the amount of tax liability in case of value added tax. The classification of questionnaire research respondents is done according to the division of businesses into small, medium-sized and large businesses in Slovakia.
Subjects:value added tax
incurred costs
small
medium-sized
large businesses
JEL:M41
H25
Document Type:Article
Appears in Collections:International Journal of Economic Sciences and Applied Research (IJESAR)

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