This papser assesses labour markets and unemployment in Slovakia over the period 1994-2004. To interpret labor markets´ performance and design effecitve government policies, the economic literature drew on practical tools of analysis, such as Beveridge´s curve and the Okun Law. Using two...

Globalization of the world economy enables companies and individuals to move across borders and seek new opportunities and business options in other countries. To do so persons may need to transfer residency or shift assets of permanent establishment. The adverse side of such a migration lies in...

Tax revenues collected from personal income tax represent important portion of the government budget tax revenues. International mobility of individuals enables individuals to earn income abroad. Most developed countries apply resident principle of taxation meaning that residents who earn...

One of the key characteristic features of the recent globalised world is cross-border investments. Due to this fact foreign investors and their investments in host countries need appropriate protection. Alongside with legal issues of protection of investors, another important issue arises too,...

The analytical focus in this paper is to determine the tenability of two theoretical concepts of environmental economics in the Slovak Republic: the hypothesis of the environmental Kuznets curve and the hypothesis of Slovakia as a pollution haven. We have chosen to focus on a few selected...

Scientific literature has proposed a number of indicators that are successful in predicted future of company's default. Our study is focused to enrich of the literature by presenting data on the potential tax liability as a warning sign of future company's default. Using the Receiver Operating...

One of the key characteristic features of the recent globalized world is cross-border investments. Due to this fact foreign investors and their investments in host countries need appropriate protection. Alongside with legal issues of protection of investors, another important issue arises too,...

To avoid international double taxation States conclude bilateral tax treaties. From 1970s, the OECD Model Tax Convention has been actively used and the second wave of bilateral tax treaties initiated in former Czechoslovakia. This paper provides results of analysis of the second period of tax...

Globalisation had begun through trade, continued by cross-border investments, later by international mobility of human resources and cross-border exchange of knowledge. Generation of various categories of incomes accompanied these processes. Due to differences between tax jurisdictions, it is...