Currently, indirect taxes in the EU are highly harmonized, however, harmonization of direct taxes is still a very complex problem. Many EU member states refuse to give up their tax sovereignty, which would become considerably limited because of the har¬monization of direct taxes. Today, attention is paid to the harmonization of the tax base of corporate income tax, while a number of ways are under consideration. The European Council has issued a draft of Directive for a common consolidated tax base of corporate income tax in 2011 and updated in 2012. This draft must be approved by all member states, but some of them, however, have expressed on the draft in negative way. Because of the severity of this problems, the authors decided to focus on this topic within this article, which deals with the calculation of the tax base by the laws of the Slovak Republic and by Common Consolidated Corporate Tax Base (CCCTB); and evaluate whether the tax harmonization of direct taxes would be advantageous for the particular business.

Tax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives must correspond with the main objectives of regional policy.The aim of this contribution is to analyze the tax incentives in tax system in the countries of the Visegrad Four (V4). The introductory part is the theoretical definition of tax and tax incentives. The analytical part is devoted to the analysis of tax incentives in the form of investment incentives provided in the Slovak Republic in the period 2002-2016.The results of the contribution constructed on the basis of the comparison detail the conditions for the granting of tax incentives for research and development in the V4 countries depending on the individual requirements and conditions of the countries themselves, systems, valid legislation, etc., which differentiate each other and at the same time compete in a certain way, compete with the funds of foreign investors.

Abstract-

The contribution is orientated to the extended well-known methods of multivariable decisions with a closer specification of Saaty and TOPSIS method. The goal of the contribution is to evaluate the performance of individual operations in the chosen company from eastern Slovakia. According to the results there is obvious several operations in smaller towns, and better results are achieved in comparing with bigger towns, since the bigger towns have higher density of population. Obtained facts can be useful during managerial decisions at the increasing of demands on several bigger operations, with a goal to intensify the performance of the operations in bigger towns.

Enterprises that use the international IFRS system usually operate primarily as domestic businesses abroad and this accounting system makes it easier for them to present their financial statements to their partners from abroad. The aim of the paper is to determine clusters for enterprises that report according to IAS / IFRS using statistical analysis - cluster analysis. Also its aim is to prove the possibility of using cluster analysis for accounting data in order to improve management decision-making in financial management issues.