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ŠTÚDIÁ ZÁVISLOSTI DAŇOVEJ KONKURENCIE A DAŇOVÉHO ZAŤAŽENIA ČLENSKÝCH ŠTÁTOV EUÓPSKEJ ÚNIE

100%

Teplická K., Daubner M.

Ekonomický časopis (Journal of Economics)

2013

vol. 61

issue 2

172 – 186

The issue of tax harmonization and tax competition in the European Union has dealt extensively since its inception. The aim of this study has been find out dependence between tax competition and tax burden in European Union by regression analysis and to analyse chosen reasons for tax competition in area of direct taxes. We have confirmed by regression analysis and correlation following: tax competition is connected with lower government expenses in public services, it leads to higher economic growth, it raises tax burden of consumptions and budget deficit acts as limiting factor of tax competition.

ANALÝZA PRÍČINNÝCH VZŤAHOV MEDZI VYBRANÝMI FAKTORMI V PROCESE RIADENIA VÝKONNOSTI SLOVENSKÝCH PRIEMYSELNÝCH PODNIKOV

81%

Teplická K., Daubner M., Augustínová E.

Ekonomický časopis (Journal of Economics)

2015

vol. 63

issue 5

504 – 523

This paper deals with area of business performance measurement and management. Based on primary data obtained by questionnaire survey current state of performance measurement in Slovakian industrial companies was analysed and then cause and effects relationships between factors influencing performance ware assessed by PLS method. The results were compared with the results of other authors. We found out that strategic orientation, performance monitoring and reward system have positive impact on business performance.

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2 Ekonomický časopis (Journal of Economics)

2 Daubner M.

2 Teplická K.

1 Augustínová E.

1 2015

1 2013

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ŠTÚDIÁ ZÁVISLOSTI DAŇOVEJ KONKURENCIE A DAŇOVÉHO ZAŤAŽENIA ČLENSKÝCH ŠTÁTOV EUÓPSKEJ ÚNIE

ANALÝZA PRÍČINNÝCH VZŤAHOV MEDZI VYBRANÝMI FAKTORMI V PROCESE RIADENIA VÝKONNOSTI SLOVENSKÝCH PRIEMYSELNÝCH PODNIKOV