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Author(s): Renáta Krajčírová, Alexandra Ferenci Vaňová

Title: Some amended provisions of the Slovak income tax act

Source: International Scientific Days 2016. The Agri-Food Value Chain: Challenges for Natural Resources Management and Society

Document Type: Scientific paper

ISBN: 978-80-552-1503-7


Publisher: Slovak University of Agriculture in Nitra

PY, pages: 2016, 397-402

Published on-line: 2016-06-24

Language: eng

Abstract: The income taxes belong to the most important direct taxes and form consistent and significant part of the state budget income. The Act no. 595/2003 Coll. on Income Tax as amended (hereinafter “Income Tax Act”) includes provisions related to taxation of individuals and corporate entities. By the Act no. 253/2015 from 22 September 2015 (hereinafter “Amendment”) the Slovak Income Tax Act has been amended and changed. From the Amendment the most important changes are selected, focusing on those, which may have an impact on the taxpayers who will file the income tax return after 31 December 2015, i.e. the provisions which will have an impact on the taxation period ending on 31 October 2015 and later. Further, the Amendment introduces other changes that are effective as of 1 January 2016. The result, based on the selection and the analyses, shows that the amended provisions of the Income Tax Act have significant impact on taxation of both, i.e. individuals and corporate entities and includes many changes, specifications and adjustments.

Keywords: corporate entity, income tax, individual, taxpayer

JEL Classification: D31, D39, H20,H25

Rights: Open Access :: Creative Commons Attribution 4.0 Licence
Creative Commons License
Toto dielo je publikované pod/This work is licensed under a Creative Commons Attribution 4.0 International License.