Implementing controlling into business practice is a difficult, long-term and complex process that is unique for each enterprise. It is affected by various psychological factors that evoke positive and negative emotions by owners, managers and employees. The main objective of this paper is to identify the key psychological factors, emotions and barriers which affect employees during implementing controlling into the business practice. The empirical research of the issue problem was conducted by the questioning method in the form of the questionnaire. In order to evaluate the research results, descriptive, graphical, and mathematic-statistical methods were used. Based on the findings, a concept was proposed which put an emphasis on the key psychological aspects of the employees during the implementation of this tool. The proposed concept could become a support tool for company owners and managers to eliminate negative emotions and evoke positive emotions in employees during the process of implementation and enforcement of controlling into the enterprise, ensuring that controlling is fully functional and accepted by all internal stakeholders.

Income taxes constitute an important source of revenue for public finances everywhere. Essentially, the incomes of natural and legal persons are taxed. The tax on income from dependent activity, i.e. tax on labor, is one of the most important sources of tax revenue. The amount of tax revenue depends on the activities of the natural person (employee) but also on the activities of the persons who are in the position of the employer. These persons in the position of employer can also be natural persons, but in the majority of cases, they are legal persons. The focus of the study is on incomes from labor in Hungary and in Slovakia from the perspective of regulation and economic conditions. The main objective of the study is to examine the legislation on the taxation of labor and study the tax wedges in the two selected states. The conducted research is based on secondary sources. The results are presented in part in the results and discussion section and also in conclusion of the study. Our results point out the fact that even neighboring countries can have several differences in taxation with regard to the studied tax. One reason for studying this fact is that a good number of people in the bordering regions might extend their activities into the territory of the other country as well. JEL Classification Numbers: H24,