Adoption of Tax Planning Instruments in SMEs
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F14%3APU108162" target="_blank" >RIV/00216305:26510/14:PU108162 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Adoption of Tax Planning Instruments in SMEs
Original language description
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.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Enterprise and Competitive Environment, March 6-7, 2014 - Conference Abstract Proceedings.
ISBN
978-80-87106-74-7
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
189-189
Publisher name
Mendel University in Brno - Martin Stříž Publishing
Place of publication
Bučovice, Czech Republic
Event location
Brno
Event date
Mar 6, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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