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Title Environmentálne prvky v právnej úprave priamych daní Par.title Environmental elements in the legal regulation of direct taxes Author info Tatiana Jamrichová Author Jamrichová Tatiana 1986- (100%) UMBPR10 - Katedra obchodného a finančného práva
Source document 5. slovensko-české dni daňového práva : daňové právo a nové javy v ekonomike : tax law and new phenomena in the economy. S. 128-139. - Košice : Univerzita Pavla Jozefa Šafárika v Košiciach, 2023 / Čunderlík Ľubomír ; Radvan Michal ; Molitoris Peter ; Slovensko-české dni daňového práva daňové právo a nové javy v ekonomike Keywords environmentálne dane - environmental taxes - environmental impact charges priame dane - direct taxes - direct taxation právne úpravy - legal arrangements Form. Descr. príspevky v zborníku - proceedings papers Language Slovak Country Slovak Republic URL Link na zdrojový dokument Public work category AFD No. of Archival Copy 53857 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ 
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Title Quelles consequences de l'harmonisation des assiettes pour l'impot sur les societes en Europe? Par.title What consequences of tax base harmonisation for company income taxe in Europe? Author info Mária Uramová, Žaneta Lacová... [et al.] Author Uramová Mária 1952-2020 (20%) UMBEF02 - Katedra ekonómie
Co-authors Lacová Žaneta 1978- (30%) UMBEF02 - Katedra ekonómie
Šuplata Marian 1976- (20%) UMBEF02 - Katedra ekonómie
Hašuľová Kristína (30%)
Source document Pour une Europe forte, rénover les structures économiques, entrepreneuriales, politiques, territoriales et éducatives : 21. international scientific conference of PGV Network "For stronger Europe: renovation of the economic, entrepreneurial, political, teritorial and educational structuries", Banská Bystrica, 10th-11th September 2015. S. 251-263. - Praha : Wolters Kluwer, 2016 / Martin Claude ; Marasová Jana 1959- ; Belattaf Matouk ; Boyer André ; Chermeleu Adia ; Filippi Lionel ; Duché Genevieve ; Marasová Jana 1959- ; Uramová Mária 1952-2020 ; Pour une Europe forte, rénover les structures économiques, entrepreneuriales, politiques, territoriales et éducatives international scientific conference of PGV Network "For stronger Europe: renovation of the economic, entrepreneurial, political, teritorial and educational structuries" Corporation keywords Európska únia - European Union
Keywords harmonizácia daní priame dane - direct taxes - direct taxation daňová harmonizácia - tax harmonization Language French Country Czech Republic systematics 336.226.111 Annotation In 2011 the European Commission published the proposal for a Directive on a common consolidated corporate tax base (CCCTB). This proposal has not been adopted by the Council so far. In a context of political and economic debate, the proposal might be perceived as one of the instruments which is supposed to contribute to renovating and reconstructing of Europe. However, the publication of the draft CCCTB raises many questions regarding the potential consequences of such an initiative. These consequences were identified from both the macro and micro perspective. On the macroeconomic level, the paper highlights the key factors that can potentially cause changes in tax revenues: harmonization of rules for establishing the CCCTB principles of the distribution of the common consolidated tax base, level of the tax rate convergence. At the microeconomic level, using a retrospective approach, we applied the proposed CCCTB directive in combination with the data of a small group of companies oper Public work category AFD No. of Archival Copy 35294 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ 
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Title Rekodifikácia súkromného práva a jeho vzťah s daňovým právom v Českej republike Par.title Re-codification of the private law and its relation to the tax law in the Czech Republic Author info Marian Horváth Author Horváth Marian (100%)
Source document Acta Universitatis Carolinae. Iuridica : Iuridica. Roč. 59, č. 3 (2013), s. 37-48. - Praha : Univerzita Karlova v Praze, 2013 Keywords súkromné právo - private law daňové právo - tax law priame dane - direct taxes - direct taxation dedičské právo - inheritance and succession - succession law darovacie dane Form. Descr. články - journal articles Language Slovak Country Czech Republic Public work category ADE No. of Archival Copy E5084 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika article
Title Spoločensky zodpovedné (nezodpovedné) zdaňovanie podnikov v podmienkach Slovenskej republiky (aplikácia v oblasti priamych daní) Par.title Socially responsible (irresponsible) taxation of businesses in the Slovak Republic (application in the area of direct taxes) Author info Eva Sopková Author Sopková Eva 1959- (100%) UMBEF03 - Katedra ekonomiky a manažmentu podniku
Source document Economic, social, environmental and legislative aspects of the corporate social responsibility 1 : proceedings of papers from international scientific conference, Banská Bystrica, 13. október 2011. CD-ROM, s. [1-11]. - Banská Bystrica : Univerzita Mateja Bela, 2011 / Marková Viera 1952- ; Hvolková Lenka 1986- ; Marková Viera 1952- ; Šatanová Anna ; Šúbertová Elena ; Economic, social, environmental and legislative aspects of the corporate social responsibility I. international scientific conference Note Vyšlo aj ako abstrakt pod názvom: SOPKOVÁ, Eva. Socially responsible (irresponsible) Taxation of Business in the Slovak Republic (application in the Area of Direct Taxes). In Economic, Social, Environmental and Legislative Aspects of the Corporate Social Responsibility I. : proceedings of papers from international scientific conference, Banská Bystrica, 13. október 2011. Banská Bystrica : Univerzita Mateja Bela, Ekonomická fakulta, 2011. ISBN 978-80-557-0268-1, s. 39. Keywords spoločensky zodpovedné správanie platitelia DPH priame dane - direct taxes - direct taxation spoločenská zodpovednosť podnikov - corporate social responsibility - CSR taxpayers Headings Geogr. Slovensko Language Slovak Country Slovak Republic systematics 336.22 Public work category AFD No. of Archival Copy 24737 Repercussion category VINCZEOVÁ, Miroslava. Využívanie vybraných inovatívnych finančných nástrojov na podporu financovania slovenských malých a stredných podnikov. In Management of organizations in real and virtual environment: opportunities and challenges IV. : zborník vedeckých statí, 8. - 9. november 2012, Poprad. Banská Bystrica : Univerzita Mateja Bela, Ekonomická fakulta, 2012. ISBN 978-80-557-0477-7, s. [1-8].
VINCZEOVÁ, Miroslava. Financovanie rastových aktivít malých a stredných podnikov prostredníctvom mezanínového kapitálu. In Management of organizations in real and virtual environment : opportunities and challenges VI. : proceedings of scientific papers [CD-ROM]. Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2014. ISBN 978-80-557-0847-8, s. [1-8].
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References (2) - PUBLIKAČNÁ ČINNOSŤ article