Assessment of the Impact of Effective Tax Rates on Capital in the Agricultural Sector
Efektívne daňové sadzby odrážajú skutočné daňové zaťaženie podnikov podľa existujúcej daňovej legislatívy. Výskúm zdaňovania poľnohospodárskeho kapitálu prostredníctvom EATR a EMTR s použitím metodiky Devereux-Griffith adaptovanej na slovenské podmienky pre roky 2004 a 2022. Analýza identifikuje daň...
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