Detail publikace

TAX MANAGEMENT FOR SMALL AND MEDIUM-SIZED ENTERPRISES

HODINKOVÁ, M. SVIRÁK, P.

Originální název

TAX MANAGEMENT FOR SMALL AND MEDIUM-SIZED ENTERPRISES

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

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.

Klíčová slova

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

Autoři

HODINKOVÁ, M.; SVIRÁK, P.

Rok RIV

2013

Vydáno

9. 12. 2013

Místo

Hradec Králové

ISBN

978-80-87952-00-9

Kniha

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

Číslo edice

4

Strany od

1546

Strany do

1553

Strany počet

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"
}