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Title The influence of tax information exchange agreements on the behaviour of Slovak companies in relation to tax havens Author info Michal Ištok, Marcela Taušová Author Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Taušová Marcela (50%)
Source document Hradec economic days : proceedings of the international scientific conference Hradec economic days 2021, 25.-26.03.2021, Hradec Králové, Vol. 11, no. 1. Pp. 278-286. - Hradec Králové : Univerzita Hradec Králové, 2021 ; Hradec economic days 2021 medzinárodná vedecká konferencia Keywords slovenské podniky - Slovak companies dohody - agreements daňové raje - tax havens Form. Descr. príspevky v zborníku - proceedings papers Language English Country Czech Republic URL Link na plný text Public work category AFC No. of Archival Copy 49658 Repercussion category GALLO, Peter - ČABINOVÁ, Veronika - BALOGOVÁ, Beáta - BURGEROVÁ, Jana - MIHALČOVÁ, Bohuslava. Hr Scorecard as an effective tool of talent management in the in social service organizations. In Quality access to success. ISSN 1582-2559, 2023, vol. 24, no. 194, pp. 87-94.
GONOS, Jaroslav - HREHOVA, Daniela - CULKOVA, Katarina. Economic development facets and their interrelation. In Entrepreneurship and sustainability issues. ISSN 2345-0282, 2022, vol. 9, no. 3, pp. 88-102.
BEHÚNOVÁ, Annamária - SEŇOVÁ, A. - BEDNÁROVÁ, L. Analysis of the impact of consumption taxes on the development of alcohol addiction in selected OECD countries and Slovakia. In Adiktologie. ISSN 1213-3841, 2023, vol. 23, no. 2, pp. 159-169.
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ 
unrecognised
Title Stimuly presunu sídla spoločností zo Slovenskej republiky Author info Rastislav Nebřenský, Michal Ištok Author Nebřenský Rastislav (50%)
Co-authors Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Source document Finančný manažér : periodikum Slovenskej asociácie podnikových finančníkov. Roč. 21, č. 3 (2021), s. 7-18. - Bratislava : Slovenská asociácia podnikových finančníkov, 2021 Keywords podnikateľské prostredie - business environment daňové raje - tax havens daňové plánovanie Language Slovak Country Slovak Republic URL Link na zdrojový dokument Public work category BDF No. of Archival Copy 50647 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika 
article
Title The economic performance of Slovak companies with direct ownership links to tax havens Author info Michal Ištok, Lea Šlampiaková Author Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Šlampiaková Lea 1992- (50%) UMBEF04 - Katedra financií a účtovníctva
Source document Hradec economic days : proceedings of the international scientific conference Hradec economic days 2020, 02.-03.04.2020, Hradec Králové, Vol. 10, no. 1. S. 275-284. - Hradec Králové : Univerzita Hradec Králové, 2020 ; Hradec Economic Days 2020 Innovations and upcoming challenges of developed and developing economies Keywords vlastníctvo - ownership slovenské podniky - Slovak companies daňové raje - tax havens Form. Descr. príspevky v zborníku - proceedings papers Language English Country Czech Republic Annotation This paper aims to analyse the impact of transferring the registered offices of Slovak companies to tax havens at the level of the reported indicators of total assets turnover and EBITDA per total assets. A tax haven is generally defined as an offshore territory that imposes low or zero taxes with insufficient or low transparency, relatively low participation in multilateral exchanges of financial account information and with the possibility to use different and harmful tax structures. We divide tax havens into three categories, onshore, midshore and offshore jurisdictions. In our analysis, we use two databases. The first is the Bisnode database, which lists Slovak companies with the owner in selected tax havens. The second database is the datasets of the financial statements of Slovak companies for individual years prepared and provided by Finstat. As for the investigated period, we selected the year 2015 as it has the highest number of available data. Our results suggest that Slovak companies with direct ownership links to tax havens disclose statistically significant differences of median values in both total assets turnover and EBITDA per assets compared to those companies without links. Our output partially confirms the hypothesis that Slovak companies linked to tax havens report worse economic performances than that of their counterparts. URL Link na konferenciu Public work category AFC No. of Archival Copy 47559 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised
Title Companies located in tax havens and wage costs: The case of Slovakia Author info Michal Ištok, Samer Khouri ... [et al.] Author Ištok Michal 1989- (25%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Khouri Samer (25%)
Šlampiaková Lea 1992- (25%) UMBEF04 - Katedra financií a účtovníctva
Ščerba Kamil 1992- (25%) UMBEF04 - Katedra financií a účtovníctva
Source document Transformation in Business & Economics. Vol. 19, no. 2 (2020), pp. 182-197. - Kaunas : Vilnius University, Kaunas Faculty of Humanities, 2020 Keywords daňové raje - tax havens náklady - costs tax avoidance Headings Geogr. Slovensko Form. Descr. články - journal articles Language English Country Lithuania URL Link na zdrojový dokument Public work category ADM No. of Archival Copy 47801 Repercussion category NERUDOVÁ, Danuše - SOLILOVÁ, Veronika - FORMANOVÁ, Lucie - LITZMAN, Marek. Proposal for progressive taxation of corporate entities in the Czech Republic and its evaluation. In Politická ekonomie. ISSN 0032-3233, 2021, vol. 69, no. 2, pp. 145-169.
MURA, Ladislav - HAJDUOVÁ, Zuzana - SMORADA, Marián - JAKUBOVA, Zuzana. Employee motivation and job satisfaction in family-owned businesses. In Problems and perspectives in management. ISSN 1727-7051, 2021, vol. 19, no. 4, pp. 495-507.
ALVAREZ-MARTINEZ, Maria T. - BARRIOS, Salvador - D'ANDRIA, Diego - GESUALDO, Maria - NICODEME, Gaetan - PYCROFT, Jonathan. How large is the corporate tax base erosion and profit shifting? A general equilibrium approach. In Economic systems research. ISSN 0953-5314, 2022, vol. 34, no. 2, pp. 167-198.
KOSENKOVA, Yulia - CHERNOV, Sergei - SHESTAK, Viktor. Modern tax havens : the experience of European countries. In Montenegrin journal of economics. ISSN 1800-5845, 2022, vol. 18, no. 4, pp. 61-70.
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika unrecognised
Title Využívanie zmlúv o zamedzaní dvojitého zdanenia v medzinárodnom daňovom plánovaní slovenskými spoločnosťami Par.title The use of double tax treaties in international tax planning by Slovak companies Author info Michal Ištok, Michaela Vidiečanová Author Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Vidiečanová Michaela 1996- (50%)
Source document Acta aerarii publici : vedecký časopis Ekonomickej fakulty Univerzity Mateja Bela v Banskej Bystrici. Roč. 17, č. 1 (2020), s. 37-55. - Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2020 Keywords daňové raje - tax havens daňová kontrola - tax auditing slovenské podniky - Slovak companies Form. Descr. články - journal articles Language Slovak Country Slovak Republic Public work category ADF No. of Archival Copy 47909 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika Numbers 2020: 1 Bunches 2020: 1-2 unrecognised
Title Teoretické východiská daňových únikov Par.title Theoretical background of tax evasion Author info Bystrík Vidašič Author Vidašič Bystrík 1974- (100%) UMBPR15 - Katedra správneho práva
Source document PRO LEGAL : deň študentov práva a doktorandov : zborník z vedeckej konferencie konanej dňa 25. 3. 2019 na Právnickej fakulte Univerzity Mateja Bela v Banskej Bystrici. S. 228-243. - Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2019 / Némethová Monika 1973- ; Kukuľa Patrik 1993- ; Mamojka Mojmír 1950- ; Cirák Ján 1958 - ; Kubincová Soňa 1957- ; Klátik Jaroslav 1979- ; PRO LEGAL Deň študentov práva a doktorandov 2019 vedecká konferencia Keywords právo - law finančné právo - financial law dane - taxes daňové úniky - tax evasion daňové podvody - tax frauds daňové raje - tax havens Form. Descr. príspevky v zborníku - proceedings papers Language Slovak Country Slovak Republic systematics 34 Public work category AFD No. of Archival Copy 45181 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References (1) - PUBLIKAČNÁ ČINNOSŤ article
Title International corporate structuring of Slovak companies using tax havens Author info Michal Ištok, Mária Kanderová ... [et al.] Author Ištok Michal 1989- (35%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Kanderová Mária 1965- (35%) UMBEF05 - Katedra kvantitatívnych metód a informačných systémov
Krištofík Peter 1971- (5%) UMBEF04 - Katedra financií a účtovníctva
Ščerba Kamil 1992- (25%) UMBEF04 - Katedra financií a účtovníctva
Source document Journal of Competitiveness : odborný vědecký časopis vydávaný pod záštitou Fakulty managementu a ekonomiky Univerzity Tomáše Bati ve Zlíně : the scientific periodical published by the Faculty of Management and Economics of Tomas Bata University in Zlín. Roč. 11, č. 1 (2019), s. 22-40. - Zlín : Univerzita Tomáše Bati ve Zlíně, 2019 Keywords daňové raje - tax havens offshore companies onshore jurisdiction corporate structuring slovenské podniky - Slovak companies Form. Descr. články - journal articles Language English Country Czech Republic systematics 33 URL Link na plný text Link na plný text Public work category ADM No. of Archival Copy 44976 Repercussion category DU, Yunchao - WANG, Renxiang. Impact of corporate governance ability on capital gains in mixed ownership enterprises. In Transformations in business & economics. ISSN 1648-4460, 2020, vol. 19, no. 2, pp. 92-113.
LENARTOVÁ, Gizela. The economic and social consequences of tax havens in the world. In SHS web of conferences [online]. 2020, vol. 83, art. no. 01041 [cit. 2021-06-15]. ISSN 2261-2424. Dostupné na: https://www.shs-conferences.org/articles/shsconf/pdf/2020/11/shsconf_appsconf2020_01041.pdfq
HU, Guojian - LIANG, Xiaomin - LU, Yuqi - CHEN, Yu. Interprovincial separation between headquarters and registered addresses : the case of listed companies in China. In Growth and change. ISSN 0017-4815, 2021, vol. 52, no. 2, pp. 1080-1098.
HU, Guojian - LU, Yuqi - HU, Shuyun. Research on location theory taking into account the registered address of enterprises. In Dili Yanjiu. ISSN 1000-0585, 2022, vol. 41, no. 2, pp. 580-595.
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika unrecognised
Title A study from Slovakia on the transfer of Slovak companies to tax havens and their impact on the sustainability of the status of a business entity Author info Samer Khouri, Ľuboš Elexa ... [et al.] Author Khouri Samer (25%)
Co-authors Elexa Ľuboš 1980- (25%) UMBEF03 - Katedra ekonomiky a manažmentu podniku
Ištok Michal 1989- (25%) UMBEF04 - Katedra financií a účtovníctva
Rosová Andrea (25%)
Source document Sustainability. Vol. 11, no. 10 (2019), pp. 1-18. - Basel : Multidisciplinary Digital Publishing Institute, 2019 Keywords tax planning daňové sadzby - tax rates profitability slovenské podniky - Slovak companies daňové raje - tax havens Form. Descr. články - journal articles Language English Country Switzerland systematics 33 URL Link na plný text Public work category ADC No. of Archival Copy 45261 Repercussion category VRŽINA, Stefan. Profit shifting to european tax havens : the case of subsidiaries of multinational companies in Serbia. In Teme. ISSN 0353-9719, 2020, vol. 44, no. 4, pp. 1441-1456.
ZHANG, Qingyang. Financial data anomaly detection method based on decision tree and random forest algorithm. In Journal of mathematics. ISSN 2314-4629, 2022, vol. 2022, art. no. 9135117, pp. 1-10.
KUANG, Jin - CHANG, Tse-Chen - CHU, Chia-Wei. Research on financial early warning based on combination forecasting model. In Sustainability. ISSN 2071-1050, 2022, vol. 14, no. 19, pp. 1-16.
HERMAN, Emilia - ZSIDO, Kinga-Emese - FENYVES, Veronika. Cluster analysis with K-Mean versus K-Medoid in financial performance evaluation. In Applied sciences - basel. ISSN 2076-3417, 2022, vol. 12, no. 16, pp. 1-19.
HU, Xiaoya. Design and application of a financial distress early warning model based on data reasoning and pattern recognition. In Advances in multimedia. ISSN 1687-5680, 2022, vol. 2022, art. no. 6049649, pp. 1-9.
DEMKO-RIHTER, Jelena - SEKEREZ, Vojislav - SPASIC, Dejan - CONIC, Nevena. The neglected focus on managerial aspect of transfer pricing policy in multidivisional companies - case of Serbia. In Systems. ISSN 2079-8954, 2023, vol. 11, no. 5, pp. 1-19.
JEDLICKA, Vit. International tax planning and ownership structure in the Czech republic. In Amfiteatru economic. ISSN 1582-9146, 2023, vol. 25, no. 64, pp. 867-884.
SOLILOVÁ, Veronika - NERUDOVÁ, Danuše - DOBRANSCHI, Marian. Profit shifting and tax base erosion in the twenty-first century. In Contributions to finance and accounting. Cham : Springer, 2021. ISBN 978-3-030-74961-3, pp. 9-43.
Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ References PERIODIKÁ-Súborný záznam periodika unrecognised
Title Analýza slovenských spoločností so sídlom v offshore jurisdikciách v kontexte nadnárodných regulačných opatrení Author info Michal Ištok, Jana Stašová Author Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Stašová Jana 1968- (50%) UMBEF04 - Katedra financií a účtovníctva
Source document Acta aerarii publici : vedecký časopis Ekonomickej fakulty Univerzity Mateja Bela v Banskej Bystrici. Roč. 16, č. 1 (2019), s. 20-29. - Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2019 Keywords jurisdikcia - jurisdiction daňové raje - tax havens financial indicators Form. Descr. články - journal articles Language Slovak Country Slovak Republic Public work category ADF No. of Archival Copy 45746 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised
Title Má ešte pre slovenské spoločnosti zmysel využívať daňové raje? Author info Michal Ištok, Peter Krištofík Author Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
Co-authors Krištofík Peter 1971- (50%) UMBEF04 - Katedra financií a účtovníctva
Source document Finančný manažér : periodikum Slovenskej asociácie podnikových finančníkov. Roč. 19, č. 3 (2019), s. 5-12. - Bratislava : Slovenská asociácia podnikových finančníkov, 2019 Keywords daňové raje - tax havens slovenská spoločnosť - Slovak society financie - finance Form. Descr. články - journal articles Language Slovak Country Slovak Republic Public work category BDF No. of Archival Copy 46429 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised