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Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation

In: New Trends in Finance and Accounting

Author

Listed:
  • Miroslava Vašeková

    (University of Economics in Bratislava)

  • Martina Mateášová

    (University of Economics in Bratislava)

Abstract

One of the most important sources of funding for state and state institutions is clearly the income tax. The final amount of the income to the state budget, obtained by the state collection of the tax, depends not only on its rate. The key role played the rules that must be followed by taxpayers when quantifying the tax base. One of the key areas of the depreciation rules directly affects the amount of tax-deductible expense for depreciation of fixed assets. The trend of recent years in the tax legislation of the Slovak Republic is stricter rules for applying tax-deductible expense to maximize tax collection. This fact confirms also the amendment of the law on income tax, which came into force on January 1, 2015. In this paper, we analyzed the impact of certain changes in depreciation rules and we came to the conclusion that their introduction causes an increase in the tax burden for business entities.

Suggested Citation

  • Miroslava Vašeková & Martina Mateášová, 2017. "Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 271-279, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_25
    DOI: 10.1007/978-3-319-49559-0_25
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    Keywords

    Tax burden; Tax depreciation 2015;

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