Analytic Hierarchy Process in Czech Taxpayers’ Decision-Making Regarding their Tax Liability

Krajňák, Michal

doi:10.15826/jtr.2020.6.2.079

Cited by 1 publication

(1 citation statement)

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“…As the author writes, the statutory or effective tax rate is decisive in choosing the optimal method of income taxation, but it is also important to assess the significance of other criteria and comprehensively evaluate the legislation, the amount of income, or social factors that may significantly affect tax liability. With the intention to point out the basic differences and similarities in the examined data set, Krajňak (2020) shows how often the taxpayer's tax liability changes in connection with tax reliefs and social security contributions. The taxpayer or the subjects of decision making optimize their tax liability by making tax payments as low as possible.…”

Section: Methodsmentioning

confidence: 99%

Tax Loss Amortization of Companies in Slovakia

Bánociová

Tahlova

2020

JRFM

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The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax liability by tax loss amortization to reduce their income tax payable. Based on the review of literature from the field of legislation concerning the tax loss amortization by using the descriptive statistics of selected corporate and tax indicators, the companies are monitored in order to capture their behavior in paying income tax. The methods of deduction and synthesis are used in this article. The observed corporate and tax indicators are focusing on the relationship between the tax liability arising from corporate income tax, amortized tax losses, and the amount of tax payable in Slovakia in the period from 2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the European Union, while the scope of its applicability is often limited by a time horizon. The amortization of tax losses has an impact on the amount of tax levied and the subsequent income tax payable, while the possibility to use this tool of tax optimization is influenced by the changing legislation in the period under review.

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Section: Methodsmentioning

confidence: 99%