{"id":4433,"date":"2025-11-19T12:04:30","date_gmt":"2025-11-19T12:04:30","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=4433"},"modified":"2025-11-21T09:48:16","modified_gmt":"2025-11-21T09:48:16","slug":"editorial-k-specialnemu-cislu","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=4433","title":{"rendered":"Editori\u00e1l k \u0161peci\u00e1lnemu \u010d\u00edslu"},"content":{"rendered":"\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<p>Efekt\u00edvne da\u0148ov\u00e9 sadzby patria medzi najv\u00fdznamnej\u0161ie ukazovatele, prostredn\u00edctvom ktor\u00fdch je mo\u017en\u00e9 hodnoti\u0165 skuto\u010dn\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie podnikov a jeho vplyv na ekonomick\u00e9 prostredie. Predstavuj\u00fa most medzi legislat\u00edvne stanoven\u00fdmi sadzbami a re\u00e1lnym dopadom zda\u0148ovania na invest\u00edcie, konkurencieschopnos\u0165 a alok\u00e1ciu kapit\u00e1lu v modernej ekonomike.<\/p>\n\n\n\n<p>Projekt VEGA 1\/0042\/25 \u201eAnal\u00fdza vplyvu ekonomick\u00fdch determinantov v kontexte efekt\u00edvne korpor\u00e1tne zdanenie\u201c sa zameriava na problematiku, ktor\u00e1 m\u00e1 poskytn\u00fa\u0165 koncep\u010dn\u00fd poh\u013ead na oblas\u0165 efekt\u00edvneho korpor\u00e1tneho zdanenia s d\u00f4razom na ekonomick\u00e9 determinanty, ktor\u00e9 ho ovplyv\u0148uj\u00fa. Definuje logick\u00e9 pravidl\u00e1 zalo\u017een\u00e9 na akru\u00e1lnom a da\u0148ovom princ\u00edpe, ktor\u00e9 s\u00fa rozhoduj\u00face pre efekt\u00edvnu alok\u00e1ciu a rozsah invest\u00edci\u00ed. Cie\u013eom \u0161peci\u00e1lneho vydania \u010dasopisu, ktor\u00e9 vzniklo ako v\u00fdstup z projektov\u00e9ho stretnutia je pribl\u00ed\u017ei\u0165 problematiku efekt\u00edvneho korpor\u00e1tneho zdanenia z r\u00f4znych odborn\u00fdch perspekt\u00edv.<\/p>\n\n\n\n<p>Rie\u0161ite\u013esk\u00fd kolekt\u00edv p\u00f4sobiaci na Ekonomickej fakulte Technickej univerzity v Ko\u0161iciach spolu s pozvan\u00fdmi hos\u0165ami, prispel vedeck\u00fdmi pr\u00edspevkami, ktor\u00e9 prin\u00e1\u0161aj\u00fa zauj\u00edmav\u00e9 a podnetn\u00e9 t\u00e9my. Autori sa na efekt\u00edvne zdanenie pozeraj\u00fa optikou od vplyvu da\u0148ov\u00fdch sadzieb na kapit\u00e1l v po\u013enohospod\u00e1rstve a\u017e po efekt\u00edvnos\u0165 DPH v podmienkach Slovenskej republiky. Viacer\u00e9 pr\u00edspevky z\u00e1rove\u0148 prep\u00e1jaj\u00fa da\u0148ov\u00fa problematiku s modern\u00fdmi trendmi, ako s\u00fa ESG ukazovatele, intelektu\u00e1lny kapit\u00e1l \u010di makroekonomick\u00e9 determinanty da\u0148ov\u00e9ho za\u0165a\u017eenia v E\u00da. Spolo\u010dne prin\u00e1\u0161aj\u00fa aktu\u00e1lne poznatky o tom, ako transparentnos\u0165, udr\u017eate\u013enos\u0165 a znalostn\u00e1 ekonomika formuj\u00fa s\u00fa\u010dasn\u00e9 da\u0148ov\u00e9 syst\u00e9my.<\/p>\n\n\n\n<p>Detailn\u00e9 spracovanie vykonan\u00fdch komparat\u00edvnych anal\u00fdz aplikovan\u00fdch pre porovnanie sp\u00f4sobu zachytenia efekt\u00edvnych korpor\u00e1tnych sadzby dane pod\u013ea jednotliv\u00fdch ekonomick\u00fdch determinantov v r\u00e1mci kraj\u00edn E\u00da vytv\u00e1ra priestor pre ranking t\u00fdchto sledovan\u00fdch kraj\u00edn. Z\u00e1rove\u0148 vytv\u00e1ra potenci\u00e1l pre bud\u00face v\u00fdskumy, ktor\u00e9 m\u00f4\u017eu sledova\u0165 faktory ovplyv\u0148uj\u00face v\u00fdvoj efekt\u00edvnych da\u0148ov\u00fdch sadzieb a ich dopady na ekonomick\u00e9 rozhodovanie.<\/p>\n\n\n\n<p class=\"has-text-align-right\">Autorka a hlavn\u00e1 rie\u0161ite\u013eka projektu<\/p>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Efekt\u00edvne da\u0148ov\u00e9 sadzby patria medzi najv\u00fdznamnej\u0161ie ukazovatele, prostredn\u00edctvom ktor\u00fdch je mo\u017en\u00e9 hodnoti\u0165 skuto\u010dn\u00e9 da\u0148ov\u00e9 za\u0165a\u017eenie podnikov a jeho vplyv na ekonomick\u00e9 prostredie. Predstavuj\u00fa most medzi legislat\u00edvne stanoven\u00fdmi sadzbami a re\u00e1lnym dopadom zda\u0148ovania na invest\u00edcie, konkurencieschopnos\u0165 a alok\u00e1ciu kapit\u00e1lu v modernej ekonomike. Projekt VEGA 1\/0042\/25 \u201eAnal\u00fdza vplyvu ekonomick\u00fdch determinantov v kontexte efekt\u00edvne korpor\u00e1tne zdanenie\u201c sa zameriava &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/aap.umb.sk\/?page_id=4433\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Editori\u00e1l k \u0161peci\u00e1lnemu \u010d\u00edslu&#8221;<\/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\/4433"}],"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=4433"}],"version-history":[{"count":3,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4433\/revisions"}],"predecessor-version":[{"id":4483,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4433\/revisions\/4483"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}