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The aim of this paper is to evaluate the issue of tax incentives in the Slovak Republic. Characteristics of particular types of the tax incentives used in tax practice and impact of tax incentives on the income tax used in Slovakia were analysed. All approval processes and terms of taking incentives were solved through the model casa study. Based on the analysis of primary and secondary sources and practical experiences, it was elaborated a SWOT analysis of the strengths and weaknesses of fiscal incentives in Slovakia. Keywords: Tax incentives, Slovak Republic, income tax

In this paper, we examine the impact of behaviour with respect to the green economy, including within society. The main goal of the paper is to define the behavioural factors of employee behaviour, as well as taxpayers in the Slovak Republic within the global approach in the European Union. The first part of the paper is devoted to the analysis of theoretical background. It defines the basic terminology in the field of environmental policy. Describes the behavioural factors of tax behaviour in a global environment. The next part is devoted to the importance and behavioural approach to paying taxes based on the econometric model and indicators, respectively. environmental indicators. Innovations in companies need to be set up correctly and the chosen tools constantly evaluated with regard to the environment. Promoting innovation is particularly important for a successful transition to green growth. The international dimension of green growth is important for issues such as climate change mitigation. The second part deals with the research of taxpayers' attitudes to pay taxes and the impact of trust in the legal system on tax behaviour. It describes other aspects of the behaviour of taxpayers' willingness to pay taxes, which are a means of financing and innovation in companies. The result of the contribution and its significance is to find out the attitude of taxpayers to paying or not paying taxes and to point out that a higher level of tax liability exists if there is the right approach in companies within the framework of environmental policy.

The financial structure of enterprises is influenced by many factors. The aim of this paper is to analyze, evaluate and assess the effect of selected internal corporate factors and external macro-environment factors on the financial structure of enterprises. All the studied enterprises were operating in the Manufacture of machinery and equipment industry. We have also analyzed whether there were any differences in the action of these factors between enterprises operating in various countries - Slovakia and Czech Republic (i.e. what was the impact of the environment on the corporate financial structure). The analysis has been done for the years 2009 - 2014. In addition to the standard scientific methods, the methods of multiple regression and correlation analysis have been used as well. The research results pointed to the fact that although the influence of some macro-environment factors has been proved, that were the internal corporate factors which had dominant position in shaping the financial structure of Slovak and Czech enterprises (concerning the Manufacture of machinery and equipment industry). © 2016 The Authors. Published by Elsevier B.V. Peer-review under responsibility of Academic World Research and Education Center. Keywords: Financial structure; internal corporate factors; external factors of macroenvironment.

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