1、中文 4300 字， 2800 英文单词， 1.4 万英文字符 文献出处： Sopkov. Cost Effectiveness of Paying Value Added Tax from the Viewpoint of BusinessesJ. International Journal of Economic Sciences & Applied Research, 2009, 2(2):87-94. Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses Sopkov Eva Abst
2、ract 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 ter
3、ms 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 busi
4、nesses in Slovakia. Keywords: Value Added Tax, Incurred Costs, Small, Medium-Sized, Large Businesses. Introduction From the historical perspective, indirect taxes are considered younger than direct taxes. From the very beginning these taxes burdened end consumers and did not take into account their
5、incomes and property. Since its establishment on 1 January 1968 (the first country to introduce value added tax was France), value added tax has been considered unfair due to its rate equal for all subjects irrespective of the amount of income. On the other hand, businesses as registered taxpayers s
6、erve as unpaid collectors of this tax. Besides paying the tax (at the level of businesses), value added tax incurs, above all, macroeconomic effects as indirect taxes make a significant part of budget incomes in European countries. Every year the revenue from indirect taxes makes approximately 60 % of tax revenue of the Slovak state budget. 1. Value added tax in the Slovak Republic and other countries of the European Union There are a number of sources that bring different opinions and defi
