The impact of tax license on small and medium enterprises

被引：0
|
作者：
Srovnalikova, Paulina [1 ]
机构：
[1] Univ Econ Bratislava, Fac Business Management, Dolnozemska Cesta 1, Bratislava 85235, Slovakia
来源：
ERA OF SCIENCE DIPLOMACY: IMPLICATIONS FOR ECONOMICS, BUSINESS, MANAGEMENT AND RELATED DISCIPLINES (EDAMBA 2015) | 2015年
关键词：
tax license; national budget; small and medium enterprises;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The article analyzes the introduction of a tax license. It also determines the impact these changes have on the economic results of small and medium enterprises. The analysis focuses mainly on the changes in the legislation concerning the content that affect taxation of economic results of enterprises in question. Changes in tax legislation usually influence either the height of tax levies or the mechanism of their calculation and subsequent payment. This in both cases impacts the final economic results of enterprises. The analysis also looks into the quantity of legislative changes concerning taxation within the specified time period. This can also impact enterprises' economic results, both positively and negatively.
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页码：824 / 830
页数：7
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