Capital taxation efficiency of agricultural businesses in the Slovak Republic


  • Alena Andrejovská Technical University of Košice, Faculty of Economics, Department of Humanities, Boženy Němcovej, 32, 040 01, Košice, Slovakia, Tel.: +421903950939
  • Ján Buleca Technical University of Košice, Faculty of Economics, Department of Humanities, Boženy Němcovej, 32, 040 01, Košice, Slovakia, Tel.: +421915986905
  • Veronika Puliková Technical University of Košice, Faculty of Economics, Department of Humanities, Boženy Němcovej, 32, 040 01, Košice, Slovakia, Tel.: +42191830984



agriculture, burden, efficiency, tax, asset


Effective tax rates are presented by indicators of the actual corporate tax burden, which take into account the impact of all the elements listed in the legislation. The submitted contribution explores the issue of effective taxation through effective average tax rates (EATRs) focusing on agricultural production enterprises. The analysis assessed the effect of changing the statutory tax rate (and other taxes and factors) on changing the effective average rate of capital. Taxation efficiency was monitored for selected intangible and tangible assets for 2004 and 2018. Analysis indicated a depreciation tax shield that tracked the amount of tax savings on capital investment as well as the economic rent of the project with taxation. The analysis showed that a 3% increase in the statutory rate over the reference period increased the effective average corporate rates for intangible assets by 13.35%, tangible assets by 14.25% and inventories by 16.63%. The highest annual tax saving was achieved in 2018 for tangible assets of € 4,647.50, with a four-year return.


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How to Cite

Andrejovská, A. ., Buleca, J., & Puliková, V. (2019). Capital taxation efficiency of agricultural businesses in the Slovak Republic . Potravinarstvo Slovak Journal of Food Sciences, 13(1), 572–580.