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

Author

Listed:
  • Eva Sopková

    (Matej Bel University, Faculty of Economics, Banska Bystrica, Slovak Republic)

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

Suggested Citation

  • Eva Sopková, 2009. "Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 2(2), pages 87-94, December.
    • Handle: RePEc:tei:journl:v:2:y:2009:i:2:p:87-94
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    More about this item

    Keywords

    Value Added Tax; Incurred Costs; Small; Medium-Sized; Large Businesses;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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