Publication detail

Adoption of Tax Planning Instruments in SMEs

HODINKOVÁ, M. SVIRÁK, P.

Original Title

Adoption of Tax Planning Instruments in SMEs

Type

conference paper

Language

English

Original Abstract

Tax planning is a process that is conditioned confidential adoption of the comprehensive instruments, which can be used for optimizing tax liability of the taxpayer. The application of these instruments requires the professional knowledge of the person responsible for the management of the tax liability in the company and also their sufficient motivation. The research is focused on small and medium-sized enterprises operating in the Czech Republic. The method of decision tree was used in testing the hypotheses. The main aim of the paper is analyze the current state of the using tax planning instruments by these business entities.

Keywords

Tax management, Tax planning, Tax planning instruments, SMEs

Authors

HODINKOVÁ, M.; SVIRÁK, P.

RIV year

2014

Released

6. 3. 2014

Publisher

Mendel University in Brno - Martin Stříž Publishing

Location

Bučovice, Czech Republic

ISBN

978-80-87106-74-7

Book

Enterprise and Competitive Environment, March 6-7, 2014 - Conference Abstract Proceedings.

Pages from

189

Pages to

189

Pages count

6

BibTex

@inproceedings{BUT106060,
  author="Monika {Hodinková} and Pavel {Svirák}",
  title="Adoption of Tax Planning Instruments in SMEs",
  booktitle="Enterprise and Competitive Environment, March 6-7, 2014 - Conference Abstract Proceedings.",
  year="2014",
  pages="189--189",
  publisher="Mendel University in Brno - Martin Stříž Publishing",
  address="Bučovice, Czech Republic",
  isbn="978-80-87106-74-7"
}