Tax incentives in the countries of the visegrad four


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Tax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds. The criteria for the provision of investment incentives must correspond with the main objectives of regional policy.
The aim of this contribution is to analyze the tax incentives in tax system in the countries of the Visegrad Four (V4). The introductory part is the theoretical definition of tax and tax incentives. The analytical part is devoted to the analysis of tax incentives in the form of investment incentives provided in the Slovak Republic in the period 2002-2016.
The results of the contribution constructed on the basis of the comparison detail the conditions for the granting of tax incentives for research and development in the V4 countries depending on the individual requirements and conditions of the countries themselves, systems, valid legislation, etc., which differentiate each other and at the same time compete in a certain way, compete with the funds of foreign investors.

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    • Figure 1. Tax incentives by the Act on investment aid
    • Figure 2. Chart 1 Distribution of incentives
    • Table 1. Classification of investment incentives
    • Table 2. Granted investment incentives in years 2002–2016
    • Table 3. Incentives according to regions in the Slovak Republic
    • Table 4. Approved investment incentives for companies in 2016
    • Table A. Conditions of investments incentives in V4 countries