Tax License of Legal Person

Abstract

Enacting of tax license means an important change in taxation of incomes of legal persons, because determination of minimum tax partially eliminates the possibility to avoid paying of income tax. The obligation to pay tax license differs according to conditions determined by law and the legal regulation also includes exemptions from this obligation. By enacting of the legislation of tax license of legal person the incomes of state budget increased; on the other hand, determination of minimum tax in the form of tax license influenced the establishment of business companies and resulted in cancellation of business companies which did not develop economic activities. In the paper the author analyses legislation of tax license and points out the opinions of the professional public on its amendment. The author also points out the proceeding before the Constitutional Court of the Slovak Republic in the case of compliance of the provisions of the Income Tax Act which regulate the issue of tax license with the Constitution of the Slovak Republic and the Charter of Fundamental Rights and Freedoms.

Keywords

• tax
• tax license
• tax evasions
• income tax act
• legal person
• the slovak republic