Publication detail

TAX MANAGEMENT FOR SMALL AND MEDIUM-SIZED ENTERPRISES

HODINKOVÁ, M. SVIRÁK, P.

Original Title

TAX MANAGEMENT FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Type

conference paper

Language

English

Original Abstract

The paper is focused on the issue of tax management for small and medium-sized enterprises. The main aim of the paper is to assess whether SMEs operating in the Zlín region have sufficiently prepared a strategy for the management of their tax liability and whether the tax flows in the company are planned and controlled in advance. A part of the research is also evaluation of the use of the services of tax advisers and charting the opinion of SMEs on contemporary legislation of the Czech Republic with an emphasis on the tax law and related laws. The research was carried out by using the method of semi-structured interviews with randomly selected SMEs, whose registered office is located on the territory of the Zlín region. Based on the results was created a set of measures whose application should lead to an improvement of the situation of SMEs in the Czech Republic.

Keywords

Tax management, small and medium-sized enterprises, barriers to development, tax planning instruments, the Czech Republic

Authors

HODINKOVÁ, M.; SVIRÁK, P.

RIV year

2013

Released

9. 12. 2013

Location

Hradec Králové

ISBN

978-80-87952-00-9

Book

Sborník příspěvků Mezinárodní Masarykovy konference pro doktorandy a mladé vědecké pracovníky 2013

Edition number

4

Pages from

1546

Pages to

1553

Pages count

7

BibTex

@inproceedings{BUT103844,
  author="Monika {Hodinková} and Pavel {Svirák}",
  title="TAX MANAGEMENT FOR SMALL AND MEDIUM-SIZED ENTERPRISES",
  booktitle="Sborník příspěvků Mezinárodní Masarykovy konference pro doktorandy a mladé vědecké pracovníky 2013",
  year="2013",
  number="4",
  pages="1546--1553",
  address="Hradec Králové",
  isbn="978-80-87952-00-9"
}