Historyczne aspekty rozwoju podatku od wartości dodanej na Słowacji

Karin Prievozníková

doi:10.15584/znurprawo.2016.18.10

The historical aspects of development of value added tax in Slovakia

Authors

Karin Prievozníková Univerzita Pavla Jozefa Šafárika v Košiciach

DOI:

https://doi.org/10.15584/znurprawo.2016.18.10

Keywords:

turnover tax, value added tax

Abstract

The author tried to point at the historical aspects of development of value added tax in Slo-vakia. Her aim was to analyze the formation and subsequent changes of turnover tax as the most important consumption-based tax. The historical development was accomplished by the present legal regulation of value added tax.

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Published

2020-12-15

How to Cite

Prievozníková, K. (2020). The historical aspects of development of value added tax in Slovakia. Acta Iuridica Resoviensia (formelry: The Scientific Journal of the University of Rzeszow, Law Series), 18(91), 181–194. https://doi.org/10.15584/znurprawo.2016.18.10