{"id":4382,"date":"2025-11-17T13:17:39","date_gmt":"2025-11-17T13:17:39","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=4382"},"modified":"2025-11-21T08:21:12","modified_gmt":"2025-11-21T08:21:12","slug":"alena-adrejovska-simon-ulicny","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=4382","title":{"rendered":"Alena Andrejovsk\u00e1, \u0160imon Uli\u010dn\u00fd"},"content":{"rendered":"\n

ASSESSMENT OF THE IMPACT OF EFFECTIVE TAX RATES ON CAPITAL IN THE AGRICULTURAL SECTOR<\/strong><\/p>\n\n\n\n

Zhodnotenie vplyvu efekt\u00edvnych da\u0148ov\u00fdch sadzieb na kapit\u00e1l v po\u013enohospod\u00e1rstvom odvetv\u00ed<\/strong><\/p>\n\n\n\n

Published: 17.11.2025<\/em><\/p>\n\n\n\n

https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.1-11<\/a><\/p>\n\n\n\n

Abstract: <\/strong>Effective tax rates reflect the real tax burden on enterprises under existing tax legislation. This study examines agricultural capital taxation through EATR and EMTR, using the Devereux\u2013Griffith methodology adapted to Slovak conditions for 2004 and 2022. The analysis identifies the tax depreciation shield and post-tax economic rent, comparing them through the EATR\u2013EMTR relationship across asset types. Results show that shorter-lived assets yield higher tax savings, debt financing offers a tax advantage (negative EMTR) and equity financing increases EMTR, especially for long-lived assets. The growing EATR\u2013EMTR gap suggests declining tax neutrality of new investments.<\/pre>\n\n\n\n
Keywords:<\/strong> effective tax rates, EATR, EMTR, tax depreciation shield, agricultural assets<\/p>\n\n\n\n
Full text article:<\/strong><\/p>\n\n\n\n
<\/object>Andrejovska_Ulicny-final-version<\/a>Download<\/a><\/div>\n\n\n\n
How to cite:<\/strong><\/p>\n\n\n\n
ANDREJOVSK\u00c1, A. and ULI\u010cN\u00dd, \u0160. Assessment of the impact of effective tax rates on capital in the agricultural sector<\/em>. Acta aerarii publici. Online. vol. 22 (2025), special issue, pp. 1 \u2013 11. Available from: https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.1-11<\/a> [accessed YYYY-MM-DD].<\/p>\n","protected":false},"excerpt":{"rendered":"
ASSESSMENT OF THE IMPACT OF EFFECTIVE TAX RATES ON CAPITAL IN THE AGRICULTURAL SECTOR Zhodnotenie vplyvu efekt\u00edvnych da\u0148ov\u00fdch sadzieb na kapit\u00e1l v po\u013enohospod\u00e1rstvom odvetv\u00ed Published: 17.11.2025 https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.1-11 Abstract: Effective tax rates reflect the real tax burden on enterprises under existing tax legislation. This study examines agricultural capital taxation through EATR and EMTR, using the Devereux\u2013Griffith … <\/p>\n
Continue reading “Alena Andrejovsk\u00e1, \u0160imon Uli\u010dn\u00fd”<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4382"}],"collection":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4382"}],"version-history":[{"count":7,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4382\/revisions"}],"predecessor-version":[{"id":4467,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4382\/revisions\/4467"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}