H2 - Taxation, Subsidies, and RevenueReturn

The article focuses on the reasons for the adoption and implementation of the ATAD. The main objective of the article is then to analyse the impact of this directive on corporate tax revenues in the European Union. The analysis was conducted using the statistical method of the test of the consistency of means, which is a method that allows two samples to be compared with each other, and the years examined were 2018 and 2021. For the international comparison of corporate tax revenues, two indicators are used, namely the corporate tax quota and the share of corporate tax on total tax revenues, and both of these indicators were used for the analysis. In the case of the test carried out using the corporate tax quota indicator, the impact of the introduction of the ATAD on corporate tax revenues in the EU was not demonstrated. The test using the indicator for the share of corporate tax in total tax revenue also failed to show an effect of the introduction of ATAD on EU corporate tax revenue. Using the statistical method of the test of the consistency of means, the effect of ATAD on EU corporate tax revenue was not proven.

The article describes the importance and reasons of tax measures taken to fight the crisis. At the beginning it is the comparison of tax policy measures in the context of other measures. Attention is paid to the comparison of fiscal measures in the OECD. Next are presented the basic types of tax measures taken to fight the crisis (Corporate income tax rate reductions, Accelerated depreciation, Loss carryforward and carryback provisions, R&D credit enhancements, Indirect tax activity, Personal income tax measures). The article also presents two currently discussed tax theory concepts related to the prevention of potential crises in the future, namely, financial transaction tax and the concepts of tax neutrality due to the method of financing.

The influence on incidence of taxation of natural person has also a possibility to decrease the basic of assessment. One way how to reduce the basic of assessment is the amount of tax-free income. This sum of tax-free income is influenced by the sum of subsistence level actual during the current year. The report is addicted to analyze of the influence of subsistence level to the rate of tax-free income in a period of time and consecutively on the amount of effective tax rate, as one of methods of measurement of work incidence of taxation.

Application equal tax in the Slovak Republic makes better allocation of income to the state budget, reduce rate repartionings in society and from long-time aspect is stimulating economic expand and creation of investments. From individual and companies view cancel progressive taxations, which up to now relate mainly enjoy success, then with higher income society. On the second side equal tax implementation advantage this category and don't advantage category of individual and companies with low income. The system became less motivating for middle income groups.