Tax incentives are specific and targeted tax instruments in the economic and social policy of the state. With appropriate tools, the state can support the creation of new jobs and also the sustainability of human resources in existing companies. The article deals with the issue of stimulation of companies in Slovakia and the suitability of the applied incentives in connection with the business environment. The aim of the paper is to approach and analyze the impact of tax incentives applied in the Slovak Republic and evaluate them based on their impact on business entities, respectively business environment. The analysis of the overall development of provided tax incentives in the Slovak Republic is focused on the period from 2002 to 2018. The paper uses the method of analysis and synthesis together with the methods of tabular and graphical representation. Mathematical and statistical methods are used in individual calculations. On the one hand, it can be stated that tax incentives are important, even necessary, for countries, given the inflow of foreign capital, but on the other hand, domestic businesses are disadvantaged by which foreign investors disrupt the domestic business environment.

The Proceedings of Scientific Articles and Studies is a partial output of the research project VEGA1 / 0708/20 Socio-economic determinants of sustainable consumption and production and represents one of the planned outputs within the research tasks solved by an experienced team of scientific and pedagogical staff of the Faculty of Business Management of the University of Economics in Bratislava. The aim of the Proceedings is to publish the achieved partial output of the project solution. Contributions are sorted in alphabetical order according to authors' names. The aim of the Proceedings is to stimulate new ideas for scientists who could contribute to the use of new expertise in sustainable consumption and production in the conditions of the current Slovak economy, thus contribute to a more objective view of the researched issues. I believe that the peer-reviewed scientific volume will contribute not only to the popularization of the presented topics, but also to a broader scientific and professional discussion of the authors and their followers.

The state can make a significant contribution to sustainable development through various tax policy instruments. At present, the topic of how to reduce emissions and protect the environment, which is polluted heavily every day due to motor vehicles, is being widely discussed. The aim of the work is based on a comparison of the legal regulation of motor vehicle taxation in the Slovak Republic and Germany to assess the use of motor vehicle tax in the Slovak Republic as a tool to support sustainable development and evaluate the trend in this area.