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HODINKOVÁ, M. SVIRÁK, P.
Originální název
Adoption of Tax Planning Instruments in SMEs
Typ
článek ve sborníku ve WoS nebo Scopus
Jazyk
angličtina
Originální abstrakt
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.
Klíčová slova
Tax management, Tax planning, Tax planning instruments, SMEs
Autoři
HODINKOVÁ, M.; SVIRÁK, P.
Rok RIV
2014
Vydáno
6. 3. 2014
Nakladatel
Mendel University in Brno - Martin Stříž Publishing
Místo
Bučovice, Czech Republic
ISBN
978-80-87106-74-7
Kniha
Enterprise and Competitive Environment, March 6-7, 2014 - Conference Abstract Proceedings.
Strany od
189
Strany do
Strany počet
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" }