Corporate Finance and Governance

Financing SMEs – prospects in Hungary

After joining the EU, micro, small and medium enterprises came to the focus of attention in Hungary for their grandiose role in both employment and producing added value. Due to their flexibility, creativity and adaptability SMEs find new market opportunities easier. Also, SMEs can find their way and seize appearing opportunities more quickly under rapidly changing, insecure and high-risk circumstances.

Direct taxes in Slovakia and their impact on economy of companies operating in agriculture and food producing industry

Nowadays are Taxes a Key Amount of Income of each Country’s Budget. Taxes are compulsory Payments determined by State, which Taxpayers have to pay according to predetermined Conditions. Article is focused on the Impact of Taxes on Legal entities, which are Companies operating in Agriculture and Food Producing Industry. Defined Goal of the Paper is to assess the Impact of selected direct Taxes on Economy of these Companies. The Companies have selected according to specified Criteria. We assess Initial Data gathered directly from assessed Companies during the Examination of selected matter.