Detail publikačního výsledku

Adoption of Tax Planning Instruments in SMEs

HODINKOVÁ, M.; SVIRÁK, P.

Originální název

Adoption of Tax Planning Instruments in SMEs

Anglický název

Adoption of Tax Planning Instruments in SMEs

Druh

Stať ve sborníku v databázi WoS či Scopus

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.

Anglický 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

Klíčová slova v angličtině

Tax management, Tax planning, Tax planning instruments, SMEs

Autoři

HODINKOVÁ, M.; SVIRÁK, P.

Vydáno

06.03.2014

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

189

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"
}