Közgazdaságtan Tanszék

Mura

Ladislav

AZ ADÓRENDSZER ÉS AZ E-KASSZA BEVEZETÉSÉNEK HATÁSAI A KIS- ÉS KÖZÉP CSALÁDI VÁLLALKOZÁSOKRA

A Selye János Egyetem XI. Nemzetközi Tudományos Konferenciája

Selye János Egyetem

Komárno

Szlovákia

2019.09.10.

2019.09.11.

Small and medium-sized enterprises are an important part of the wider national economy in the market economy. These enterprises are form basic business units. Family businesses that are part of the SME sector are sensitive to changes in the business environment. Currently, there is again a significant change in Slovakia, which will affect the business of family small and medium-sized enterprises. This was the starting point in drafting this contribution. The focus of this paper is on changes in the tax system and the introduction of e-cash in small and medium-sized family businesses. The contribution is of an overview and theoretical nature. The aim of the contribution is to evaluate the current situation in terms of the introduction of a new obligation for small, medium and family businesses to participate in the e-Kasa system.