Tax havans and Slovak companies

Ivor, J., Sklenar, D. and Cimova, K. (2018) Tax havans and Slovak companies. In: 19th International Science Conference, Smolenice, Slovakia, 29-30 Nov 2018, pp. 260-271. ISBN 9788022546027

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Abstract

The article will analyse the use of tax havens, as well as the specific use of tax havens by Slovak companies. Cluster analysis was utilised to identify similar types of tax havens based on the share of Slovak companies in the respective tax havens. Similar tax havens were also identified using the criterion of the Slovak companies’ shares’ development. The sampling period span between 2010-1Q2018. Neural networks were used to identify characteristics that are especially relevant from the perspective of Slovak firms when selecting a tax haven.

Item Type:Conference Proceedings
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Cimova, Miss Kristina
Authors: Ivor, J., Sklenar, D., and Cimova, K.
College/School:College of Arts > School of Modern Languages and Cultures
ISBN:9788022546027
Copyright Holders:Copyright © 2018 University of Economics in Bratislava, Faculty of International Relations
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