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VNÍMANIE REFORMY DAŇOVÉHO SYSTÉMU V SLOVENSKEJ REPUBLIKE PODNIKATEĽSKÝMI SUBJEKTAMI A FINANČNOU SPRÁVOU

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Jakúbek P., Tej J., Lajčin D., Gabrhelová G.
Ekonomický časopis (Journal of Economics)
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2016
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vol. 64
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issue 8
751 – 767
EN
The reform of the tax system in Slovakia is a part of a complex reform of taxes and levies in the Slovak Republic. The tax reform was supposed to contribute to public finance improvement, but its progress is accompanied by many problems and refusal by professional public. The objective of the analysis is to contribute to the enrichment of knowing the tax system reform in the Slovak Republic from the point of its perception and evaluation by the main players affected i.e. business entities and authorities of financial administration. The study represents the first analysis of the reform of the tax system in the Slovak Republic which is based on information obtained from business entities and workers of financial administration. The data obtained using questionnaire-based method from the respondents is analysed and processed using mathematical and statistical methods at the level of descriptive statistics. The factor analysis was used to extract factors describing six indicators of the tax system evaluation: the presented extracted and subsequently verified factor structure of the tax system evaluation represents a new view on the relevant issue.
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Lobbying activities in relation to the implementation of EU Directive 91/477 / EEC on the control and acquisition of weapons

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Bočková K., Gabrhelová G., Dohnanská M.
Forum Scientiae Oeconomia
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2018
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issue Volume 6 (2018) Issue No. 2: Economic Growth, Innovations and Lobbying
91-105
EN
Public affairs and lobbying support the dynamics of today`s global business world, and are important as a result. Lobbying is not an industry that is well known and understood by many people. Only a few people have any real idea what lobbyists do and why. Therefore the aim of the paper is to explore this sphere of business, and to describe lobbying activities related to the process of the implementation of Directive 91/477/EEC in Czech legislation and the attitude of Czech society towards this directive. Our research showed that opinions are shared among the members of parliament, the government and interest groups regarding the implementation of this directive in Czech legislation, i.e. the directive violates current Czech legislation which restricts consumers and arms manufacturers. In addition, the adoption of this directive would significantly reduce the rights of citizens to carry weapons and limit the export of the products of arms manufacturers.
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