Course unit code:
N424D0_4I
Course unit title:
Tax System
Mode of completion and Number of ECTS credits:
Exm (2 credits)
Course contents:
The concept of tax, functions of taxes in fiscal governmental politics
Classification of taxes
Tax elements – primary
Tax elements – secondary
Tax system in Slovak republic
Income tax
Other direct taxes
Value added tax
Excise duties
Influence of taxes on business decisions of tax subjects

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