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TAX MANAGEMENT FOR SMALL AND MEDIUM-SIZED ENTERPRISES

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU106641" target="_blank" >RIV/00216305:26510/13:PU106641 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    TAX MANAGEMENT FOR SMALL AND MEDIUM-SIZED ENTERPRISES

  • Original language description

    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 anemphasis 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.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2013

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

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

  • ISBN

    978-80-87952-00-9

  • ISSN

  • e-ISSN

  • Number of pages

    7

  • Pages from-to

    1546-1553

  • Publisher name

    Neuveden

  • Place of publication

    Hradec Králové

  • Event location

    Hradec Králové

  • Event date

    Dec 9, 2013

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article