Changes in the corporate tax in Slovakia – tax license

Abstract

The presented paper deals with actual changes in the Slovak tax system, namely with the changes in the area of corporate income tax – tax license for join stock companies and law obliging limited companies and with impacts of these changes on their individual business economy. The tax license, in Slovakia known as a tax from negative profit or minimum corporate income tax, will be firstly paid for the tax period 2014. By the senior officials of the Slovak Government, the tax license represents a tool for dealing with the deficit of the Slovak public finances and a fight against companies which report tax losses unjustly. In the context of the paper, authors also provide brief information on the Slovak tax system and public finances of Slovakia.