Financial Management of Enterprises in the Context of Legal Entity Income Tax in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F14%3A00002126" target="_blank" >RIV/46747885:24310/14:00002126 - 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
Financial Management of Enterprises in the Context of Legal Entity Income Tax in the Czech Republic
Original language description
The paper researches and discusses the questions of income tax impacts on asset and capital structure of enterprises as well as on their overall management. A description method is used to explore the development of this tax in the Czech Republic environment. A ratio analysis was applied to specify the economic effects and impacts of the legal entity income tax on decision-making by financial managers. Secondary data from the Ministry of Finance of the Czech Republic were used for relevant analyses.
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
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
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
SGEM International Multidisciplinary Scientific Conferences on Social Sciences and Arts
ISBN
978-619-7105-26-1
ISSN
2367-5659
e-ISSN
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Number of pages
9
Pages from-to
295-303
Publisher name
SGEM
Place of publication
Albena
Event location
Albena
Event date
Jan 1, 2014
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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