1.

Daně

2.

Typy daní

2.1.	Přímé daně

2.2.	Nepřímé daně

3.	Daně na Slovensku

Shrnutí
Literatura

"Tax system is the sum of taxes which may be levied on the territory of Slovakia.
Tax is required by law provided for a recurring payment rule, which conducts natural and legal persons within the specified amount in a specified period.
The major taxes that affect business include those assessed to provide revenue for government - personal and corporate income taxes, property taxes and value-added taxes and those assessed to regulate and restrict certain business activities - excise taxes and customs duties.
Some are regular income taxes for the state budget (e.g. VAT) and some are one-off income taxes (e.g. inheritance). Introduction or abolition of taxes must be approved by law.

The body of the taxpayer or the taxpayer - is natural or legal person who is required to file tax returns and pay tax.

The tax rate is a tool with which to calculate the amount of tax liability. It can be determined in three ways:
o percentage of
o prices with a fixed amount
o combined


2. Types of taxes

Tax system is: - direct taxes
- indirect taxes

2.1 Direct taxes - levied on a natural and legal person. This means that it shall not be carried on someone else; it reflects the amount of income or financial situation of the taxpayer. The taxpayer will be calculated and paid back.
Division:
a / Income tax - tax on personal income - tax on corporate income
b / Tax on real estate - the land - from buildings
c / tax and real estate transfer
d / Road tax (paid for motor vehicles used for commercial purposes)

2.1. 1 Income tax
In 2004 Slovakia introduced flat 19% rate on both tax on individuals and income tax of legal entities. Dividends as capital gains of shareholder in Slovakia are subject to taxation under the income tax. Foreign entities may become subject to taxation for the performance of their business activities in Slovakia if they have established permanent business or employees in Slovakia for at least 183 days during the period of 12 consecutive calendar months.

Personal (individual) income tax – is a graduated tax, which means that as you make more money, the tax you pay is a higher percentage of your income. The taxpayers are individuals and taxable items in this case are:

- Income from operations
- Emoluments (e.g. salaries of members of Government, members of Parliament, and leaders in government)
- Business income (e.g. income from farmers production, forestry and water management, income from trades and other businesses)
- Income from capital
- Rents
- Another income "

Trenčianska univerzita Alexandra Dubčeka, Práce obsahuje obrázky a fotografie o rozsahu cca 2 stran.