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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" }