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- W4205655182 abstract "Research background: Tax legislation provides taxpayers some advantages which enable them to reduce their tax base in the tax statement. The amount of the tax advantage varies depending on the state and also the tax policy of the country. The tax bonus is one of the benefits, which can affect the amount of net income of taxpayers. The state’s efforts to mitigate the effects of covid-19 are currently even greater in order to sustain the functioning operations of taxpayers and at the same time to start the growth of economies again. All countries neighbouring Slovakia provide tax bonuses in certain amounts or other benefits for supporting families. The issue of tax bonuses is not given much attention by authors in the Slovak Republic or at the international level. So far, there is no article that deals with a comprehensive comparison of the tax bonus in several countries. Purpose of the article: The aim of this paper is to present and characterize the tax benefits provided to taxpayers by the tax legislation of the Slovak Republic and subsequent comparison with similar tax benefits provided by the Visegrad countries and neighbouring Austria. Methods: The method used the most in the paper are analysis and comparison. Findings & Value added: The contribution of this article is a comprehensive overview and comparison of the rules for the application of the tax bonus among the V4 countries and Austria and an evaluation of the most advantageous system among these countries in 2021." @default.
- W4205655182 created "2022-01-26" @default.
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- W4205655182 date "2021-01-01" @default.
- W4205655182 modified "2023-09-23" @default.
- W4205655182 title "Comparison of tax bonus as a tool of tax benefit for taxpayers in V4 countries and Austria" @default.
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- W4205655182 doi "https://doi.org/10.1051/shsconf/202112902018" @default.
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