Creating balance conditions in the labour market is a result of the state efforts in the form of implementation of ALMP to incorporate job-seekers. The structural reforms of ALMP are complementary greater than some of the effects of each of them taken individually. The structure, efficiency and competitiveness of costs expended on ALMPs in selected EU countries show the strengths and weaknesses of the labour market as well as its ability to stabilise after adverse macroeconomic development. At the same time, the labour demand strengthens the level of competitiveness on product markets. The main objective of the contribution is to analyse the expenditures on ALMPs in the context of changes in unemployment and to evaluate their competitiveness in selected European countries in 2007, 2009, 2011, 2013, and 2015. The partial aim is to capture and evaluate Slovakia's position in the context of used ALMPs measures, to evaluate the effects of the most important and competitive ALMPs measures of Slovakia at the macroeconomic level and to deal with the monitoring of the measures in terms of their applicability in practice. To achieve the objective, there are descriptive statistical methods, comparative analysis, and cluster analyses used. The results show that the effectiveness of expenditure on ALMP affects the development of unemployment in selected EU countries differently.

This paper is devoted to the ability of selected European countries to face the potential economic crisis caused by COVID-19. Just as other pandemics in the past (e.g., SARS, Spanish influenza, etc.) have had negative economic effects on countries, the current COVID-19 pandemic is causing the beginning of another economic crisis where countries need to take measures to mitigate the economic effects. In our analysis, we focus on the impact of selected indicators on the GDP of European countries using a linear panel regression to identify significant indicators to set appropriate policies to eliminate potential negative consequences on economic growth due to the current recession. The European countries are divided into four groups according to the measures they took in the fiscal consolidation of the last economic crisis of 2008. In the analysis, we observed how the economic crisis influences GDP, country indebtedness, deficit, tax collection, interest rates, and the consumer confidence index. Our findings include that corporate income tax recorded the biggest decline among other tax collections. The interest rate grew in the group of countries most at risk from the economic crisis, while the interest rate fell in the group of countries that seemed to be safe for investors. The consumer confidence index can be considered interesting, as it fell sharply in the group of countries affected only minimally by the crisis (Switzerland, Finland).

Based on the literature review, the purpose of the paper is to determine tax and non-tax determinants of corporate income tax revenues and assess their impact. The purpose of this paper is to point out to the current determinants that have a link to the amount of corporate income tax revenues and play an important role in tax policy making, through an empirical assessment. Methodology: The empirical assessment of the research purpose specifies an econometric model draft of panel regression. The model is based on the decomposition of the share of corporate income tax revenues in relation to GDP into individual components that affect these revenues. Approach: Corporate income tax revenues, dynamic variables affected in time by multiple factors are researched through mathematical and statistical methods in Excel and R program environments using regression analysis panels (Pooling, FEM, and REM models). The subject of the research is the EU-28 states over the period 2007-2016. Significant tax and macroeconomic factors are identified. Findings: The determinants of corporate income tax revenues, defined through the empirical research, include tax determinants, which have a direct link to the corporate tax structure itself and affect the size and profitability of the corporate sector, and specific non-tax determinants in the form of cyclical and international factors. Based on the analysis carried out it can be stated that corporate income tax revenues are determined by elements of tax legislation and specific non-tax factors.

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