期刊名称：Acta Universitatis Sapientiae, Economics and Business
电子版ISSN：2343-8894
出版年度：2019
卷号：7
期号：1
页码：37-46
DOI：10.1515/auseb-2019-0003
出版社：Walter de Gruyter GmbH
摘要：Based on the methods used by economic theory, the study analyses the labour demand of companies and pays special attention to people with changed working ability. The European Union emphasizes the development of active employment policy programmes in line with the wide range of benefits linked to additional labour force utilization in our country. Tax liabilities and tax allowances related to additional labour force utilization significantly affect the profitability of companies. For this reason, the study examines the effects of the use of the production factor in certain cases on the profit based on the example of a 25-person company. Despite active employment policy measures, experience shows that the labour demand of companies is less directed towards people with changed working abilities. However, in this situation, besides the estimated lower labour productivity, infrastructural and sociological factors also play an important role..
关键词：labour market ; effects of fiscal policy ; D2 (Production and Organizations) ; J2 (Demand and Supply of Labour) ; J3 (Wages; Compensation; and Labour Costs) ; H2 (Taxation; Subsidies; and Revenue)
