7. Summary

The tax policy of the country must have a direction in terms of supporting the business environment in Slovakia. Within fiscal policy, macroeconomic objectives are mainly focused on securing funds to cover state spending, on the possibility of influencing the economic and social policy of the state, on ensuring the interplay of taxes on the stability of the currency, on credit and monetary policy and on unemployment, the problems of tax problems, their conception and structure in the state economy. In addition to the macroeconomic perception of the importance of taxes, the microeconomic point of view, which monitors changes in tax laws and their impact on business entities, influences the tax base by legal instruments of tax policy (depreciation policy), items affecting the tax base of economic subjects (e.g., non-taxable items). The development of the basic institutes of the tax process points to the support of the business environment in Slovakia. Trend analyses of the main institutes of the tax process show slight fluctuations over the 10-year period under review, despite slight changes in core institutes. Basic institutes are tools for optimizing the tax base, which affects the business of natural and legal persons in Slovakia. The tax policy of the country has a flexible response to the necessary changes in every area of social life; it should focus on solving problems related to the tax burden on entrepreneurs, in order to avoid, for example, double taxation, which is gradually being addressed through the introduction of double taxation treaties.
