The aim of this paper is to evaluate the role assigned and shared taxes in the budgets of municipalities and evaluation approach of city council to introduction local coefficient of the Real estate tax, as it allowed by § 12 Act no. 338/1992 Coll. This paper eva...

Environmental taxes have to act as a stimulus tool for improving the environment and reducing pollution. Their imposition on natural gas and some other gases, solid fuels and electricity led to an increase in the prices of these products, for which the final consumers of ...

The aim of this paper is to compare the performance of agricultural Farms in Slovak agriculture using financial ratios based on Utilized Agricultural Area (UAA). The analysis was performed on a dataset of agricultural farms in the period 2009-2012. Farms were divided into 5 gr...