Analys is of Tax Asp ects of Financial Management of Sug ar Comp anies in Slovakia

Every business entity is obliged to pay taxes, whether it is employee levies, income taxes, local fees and, or value added tax. The amount of tax payable affects not only the budget itself, but also the subsequent decisions that the company management must make. All legislative instruments in the field of taxation apply equally to companies whose activity is sugar production. The paper reflects on the development in the field of selected taxes of Slovak sugar factories. It pinpoints the fact that even in the difficult conditions of the corona crisis, a company had to fulfill the production plan and, on the other hand, fulfill its obligations to the tax administrator. At present, we are increasingly seeing discussions on the possible taxation of sugar as a tool in the fight against obesity. A number of European Union countries have already moved to introduce a similar tax in order to maintain a healthy lifestyle.