Increasing the Limit of Taxable Income Achieved by Taxpayers with a Reduced Corporate Income Tax Rate and Assessing Its Impact on Their Tax Burden
Príspevok sa zameriava na vybranú skupinu právnických osôb, ktoré podľa slovenského práva môžu pri výpočte dane z príjmov uplatniť zníženú, t. j. 15 % sadzbu dane. Kritériom, na základe ktorého môže daňovník uplatniť túto nižšiu sadzbu dane, je výška zdaniteľného príjmu dosiahnutého v príslušnom daň...
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