Stimulating factor in the provision of tax credits in Slovakia

Abstract

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