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Accounting and taxation of mergers in Slovakia
[Vliv změn účetní a daňové legislativy na vývoj fúzí na Slovensku v letech 2012-2022]

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  • Gabriela Horáková

Abstract

This article with a topic "Accounting and taxation of mergers in Slovakia" is devoted to the topics that focus on mergers realised in Slovakia, but also on cross border mergers where at least one Slovakian company participates in. The article is focused mainly on tax and accounting aspects with emphasis on legislative changes connected to mergers, mainly in case of amendments of tax law and the Commercial code of Slovak Republic. Part of the article is an analysis of domestic and cross border mergers in Slovakia in period of ten years, since 2012 to 2022.

Suggested Citation

  • Gabriela Horáková, 2024. "Accounting and taxation of mergers in Slovakia [Vliv změn účetní a daňové legislativy na vývoj fúzí na Slovensku v letech 2012-2022]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2024(2), pages 51-69.
    • Handle: RePEc:prg:jnlcfu:v:2024:y:2024:i:2:id:592:p:51-69
    DOI: 10.18267/j.cfuc.592
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    References listed on IDEAS

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    1. Malcolm Rutherford, 2001. "Institutional Economics: Then and Now," Journal of Economic Perspectives, American Economic Association, vol. 15(3), pages 173-194, Summer.
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    More about this item

    Keywords

    Merger; Slovakia; Accounting; Corporate income tax; Fúze; Slovensko; Účetnictví; Daň z příjmů právnických osob;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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