Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses

Eva Sopková ()
Additional contact information
Eva Sopková: Matej Bel University, Faculty of Economics, Banska Bystrica, Slovak Republic

International Journal of Business and Economic Sciences Applied Research (IJBESAR), 2009, vol. 2, issue 2, 87-94

Abstract: Value added tax has been part of the economic reality in the business environment of the Slovak Republic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of the value added tax complex analysis in terms of cost ratio. The object of this research involves the share of incurred cost of businesses and the amount of tax liability in case of value added tax. The classification of questionnaire research respondents is done according to the division of businesses into small, medium-sized and large businesses in Slovakia

Keywords: Value Added Tax; Incurred Costs; Small; Medium-Sized; Large Businesses (search for similar items in EconPapers)
JEL-codes: H25 M41 (search for similar items in EconPapers)
Date: 2009
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ijbesar.af.duth.gr/docs/volume2_issue2/cost_effectiveness.pdf (application/pdf)
https://ijbesar.af.duth.gr/volume2_issue2.php (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tei:journl:v:2:y:2009:i:2:p:87-94

Access Statistics for this article

International Journal of Business and Economic Sciences Applied Research (IJBESAR) is currently edited by Christos Grose and Persefoni Polychronidou

More articles in International Journal of Business and Economic Sciences Applied Research (IJBESAR) from Democritus University of Thrace (DUTH), Kavala Campus, Greece Contact information at EDIRC.
Bibliographic data for series maintained by Kostas Stergidis ().