12 Apr 2024
Job Information
- Organisation/Company
Slovak University of Agriculture in Nitra- Department
Faculty of Economics and Management- Research Field
Economics- Researcher Profile
First Stage Researcher (R1)- Country
Slovakia- Application Deadline
31 May 2024 - 23:59 (Europe/Bratislava)- Type of Contract
Not Applicable- Job Status
Full-time- Hours Per Week
37,5- Offer Starting Date
1 Sep 2024- Is the job funded through the EU Research Framework Programme?
Not funded by an EU programme- Is the Job related to staff position within a Research Infrastructure?
No
Offer Description
The impact of the levy and tax burden on the cost competitiveness of agricultural enterprises in the Slovak Republic
Supervisor: Dr. habil. Ing. Renáta Krajčírová, PhD.
Workplace: Institute of Accounting and Informatics
Field of study: Economics and Management
Study programme: Business Economics and Management
Form of study: full-time/part-time
Agriculture fulfills not only production functions, but is also an important provider job opportunities in individual regions of the Slovak Republic. Labor productivity is developing positively, growth of average wages, but their development lags significantly behind the national average economy of the Slovak Republic. The business environment affects, among other things, also levies and taxes burden on employers and employees. Compared to the surrounding European countries of the Union are levies for statutory insurance premiums and contributions related to public healthcare and social insurance in the SR for a long time the highest. The work evaluates the impact of levies and taxes the burden of employers and employees on cost competitiveness agricultural enterprises. The aim of the work is to determine the factors that cause growth labor costs, taxes and levies, and therefore affect the overall taxation of labor in the agricultural enterprise, as well as to propose supporting tools for the sake of preservation sustainability of employment in Slovakia. The conclusions of the work can be used as recommendations for relevant departmental institutions. The methodological procedure is based on the theoretical aspects of taxation theory and fiscal policy of the Slovak Republic. Data sources for assessing the tax burden will be
present the data of selected agricultural enterprises operating in selected regions of the Slovak Republic, as well as the database of the Statistical Office of the Slovak Republic, functional and data analysis of the Financial Administration of the Slovak Republic, Ministry of Agriculture and Regional Development of the Slovak Republic. Data sources databases of the Ministry of Labor and Social Affairs will also form part of the levy burden and families of SR. Standard statistical methods, such as the method, will be used in the dissertation regressions, correlations, segmentations and others. The dissertation will follow the research project VEGA no. 1/0641/23, Environment and food security: the role agricultural and fiscal policies. The topic is recommended for full-time and part-time applicants forms of study in the Slovak language. It is required that the applicant can work with databases and was able to apply standard statistical methods in research work. Topic for full-time and part-time study applicants.
Vplyv odvodového a daňového zaťaženia na nákladovú konkurencieschopnosť poľnohospodárskych podnikov v SR
Školiteľ: Dr. habil. Ing. Renáta Krajčírová, PhD.
Pracovisko: Ústav účtovníctva a informatiky
Študijný odbor: Ekonómia a manažment
Študijný program: Ekonomika a manažment podniku
Forma štúdia: denná/externá
Poľnohospodárstvo plní nielen produkčné funkcie, ale je aj významným poskytovateľom pracovných príležitostí v jednotlivých regiónoch SR. Pozitívne sa vyvíja produktivita práce, rast priemerných miezd, avšak ich vývoj výrazne zaostáva za priemerom národného hospodárstva SR. Podnikateľské prostredie ovplyvňuje, okrem iného, aj odvodové a daňové zaťaženie zamestnávateľov a zamestnancov. V porovnaní s okolitými krajinami Európskej únie sú odvody na zákonné poistné a príspevky týkajúce sa verejného zdravotného postenia a sociálneho poistenia v SR dlhodobo najvyššie. Práca hodnotí vplyv odvodového a daňového zaťaženia zamestnávateľov a zamestnancov na nákladovú konkurencieschopnosť poľnohospodárskych podnikov. Cieľom práce je determinovať faktory, ktoré spôsobujú rast nákladov práce, daní a odvodov, a teda vplývajú na celkové zdanenie práce v poľnohospodárskom podniku, ako aj navrhnúť podporné nástroje v záujme zachovania udržateľnosti zamestnanosti v SR. Závery práce môžu byť využité ako odporúčania pre príslušné rezortné inštitúcie. Metodický postup vychádza z teoretických aspektov daňovej teórie a fiškálnej politiky SR. Zdroje údajov k hodnoteniu daňového zaťaženia budú predstavovať údaje vybraných poľnohospodárskych podnikov pôsobiacich vo vybraných regiónoch SR, ako aj databázy Štatistického úradu SR, funkčné a dátové analýzy Finančnej správy SR, Ministerstva pôdohospodárstva a regionálneho rozvoja SR. Zdroje údajov k odvodovému zaťaženiu budú tvoriť tiež databázy Ministerstva práce, sociálnych vecí a rodiny SR. V dizertačnej práci budú využité štandardné štatistické metódy, ako sú metóda regresie, korelácie, segmentácie a iné. Dizertačná práca bude nadväzovať na výskumný projekt VEGA č. 1/0641/23, Životné prostredie a potravinová bezpečnosť: úloha poľnohospodárskych a fiškálnych politík. Téma sa odporúča pre uchádzača dennej a externej formy štúdia v slovenskom jazyku. Vyžaduje sa, aby uchádzač ovládal prácu s databázami a vedel aplikovať vo výskumnej práci štandardné štatistické metódy. Téma pre uchádzačov o dennú a externú formu štúdia.
More information about PhD position
https://fem.uniag.sk/en/doctoral-study/
https://fem.uniag.sk/sk/doktorandske-studium/
Additional research info: [email protected]
Additional admin info:[email protected]
Requirements
- Research Field
- Economics
- Education Level
- Master Degree or equivalent
- Languages
- SLOVAK
Additional Information
- Website for additional job details
https://fem.uniag.sk/sk/domov/
Work Location(s)
- Number of offers available
- 1
- Company/Institute
- Institute of Accounting and Informatics
- Country
- Slovakia
- State/Province
- Slovakia
- City
- Nitra
- Postal Code
- 94976
- Street
- Trieda Andreja Hlinku 2
Where to apply
- Website
https://fem.uniag.sk/sk/prihlaska/
Contact
- State/Province
Slovakia- City
Nitra- Website
http://www.uniag.sk/sk/- Street
Trieda Andreja Hlinku 2- Postal Code
949 76
STATUS: EXPIRED
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