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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Property Tax in Slovak Republic
 Scholtz, Michal ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
This paper discusses in its first section fiscal decentralization and in detail describes reform steps in Slovak republic and allocation of income from taxes between budgets of government and local governments. Second part compares Act on property tax Law No. 317/1992 Coll. and Act on local taxes No. 582/2004 Coll. Main part of chapter is focused on analysis of economy situation of chosen cities and competences, which cities used in period 2006 -- 2011. Third part review this conclusions and analysis cities' behavior.
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Comparison of the rules determining the tax base from employment in selected EU countries
 Scholtz, Michal ; Vančurová, Alena (advisor) ; Vančurová, Alena (referee)
The goal of thesis "Comparison of the rules determining the tax base of income from employment in selected EU countries" is to show principles and rules of creating tax base from employment in Slovakia, Germany and Austria and mutual comparison. Thesis compares subject of tax, incomes, which are not included in subject of tax, tax exempted incomes, expenditures to achieve, maintain and secure income and tax deductions.
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2 Scholtz, Martin
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