Tax burden expresses how high is the tax ratio or what part of gross domestic product is created by paid taxes and contributions. This article presents data on tax revenue and its relationship to gross domestic product in Slovakia and the European Union. Data of Eurostat and OECD Tax Database serve as the base for analysis, the reporting period presents years 2002–2011.
The aim of the study is the analysis of the property status of Hungarian agricultural enterprises, including main financial processes. The study is based on the corporation tax returns database collected by the NAV (National Taxation and Customs Organization) for the period 2002-2011. Referring to literature related to the topic, the study presents special features of agriculture and their effects on agricultural revenues. Invested (fixed) assets as well as current assets, including parameters describing their structures, within the scope of the financial position of enterprises, have been analysed. The description of the financial position has been conducted using the method of liquidity analysis, after which resource allocation, strictly connected with it, has been analysed.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.