Bánociová, Anna; Ťahlová, Slavomíra - In: Journal of risk and financial management : JRFM 13 (2020) 10/241, pp. 1-14
The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher tax liability by tax loss amortization to reduce...