The financial structure of enterprises is constantly a subject of research of many academics. Despite the fact that many scientific studies deal with this area of financial management, the research is mostly focused on industrial companies. In our opinion, there is a wide scope for research into the segment of agricultural enterprises and their financial structure, as well. The aim of the paper is, therefore, to analyse the direction and intensity of action of the selected internal corporate factors and external factors of the macro-environment on the financial structure of Czech and Slovak agricultural enterprises and to identify differences in the action of these factors between the Czech and Slovak companies. The methods of multiple regression and correlation analysis have been used as the main research methods. The achieved results pointed at the fact that in addition to the internal corporate factors, the external factors of the macro-environment were also statistically highly significant for certain groups of agricultural enterprises. The paper also points to some differences in the direction and intensity of action of the chosen factors on the examined level of debt – the total indebtedness and the credit indebtedness of the studied agricultural enterprises.
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
We classify venture capital as a non-standard, alternative source of financing. Venture capital has an important position especially in financing innovative project activities. For this reason, the main goal of the paper is to analyze the use of venture capital in the countries of Central and Eastern Europe with the focus on the Visegrad Group countries. We used scientific methods, both from the general - logical methods, as well as from exact methods (in the form of statistical methods and comparison). We analysed the years 2010 – 2018. The results of our study show that the use of venture capital is very low in the Central and Eastern Europe countries.
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