Selected Aspects of the Corporate Income Tax in Slovakia
Selected Aspects of the Corporate Income Tax in Slovakia

Summary/Abstract: Since its establishment in 1993, the Slovak Republic has been undergoing gradual changes that did not leave out the area of tax policies. The aim of the paper is to examine the tax system of Slovakia, focusing primarily on corporate income tax, which is an important part of direct taxes and which affects all the incomes of legal entities subject to this tax. We outline the issue oftaxes including the identification of the importance of corporate income tax in the tax system of the country. Our analyses are based on the structure of government revenues in Slovakia, the structure of tax subjects, but also on corporate income tax per one entity, while we also identify and characterize the selected legislative provisions covering the taxation of corporate income and their development since the establishment of independent Slovakia arose. Based on observations for the last available year 2017 on a sample of 1315 Slovak companies, we investigate and evaluate the intensity and tightness of the statistical dependence between the corporate income tax payable and the indicators: the profit or loss, the revenues and the value of the legal entity's assets.

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