Selected Issues of Company Debt Resources Management in the Context of Tax Legislation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F19%3A00007244" target="_blank" >RIV/46747885:24310/19:00007244 - isvavai.cz</a>
Result on the web
<a href="https://medwelljournals.com/abstract/?doi=jeasci.2019.10517.10521" target="_blank" >https://medwelljournals.com/abstract/?doi=jeasci.2019.10517.10521</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36478/jeasci.2019.10517.10521" target="_blank" >10.36478/jeasci.2019.10517.10521</a>

Result language
angličtina
Original language name
Selected Issues of Company Debt Resources Management in the Context of Tax Legislation
Original language description
For implementing partial activities, companies utilize a broad portfolio of financing resources. When examining the prices of company`s equity and debt capital, it is necessary to take into account selected provisions of the tax laws which may significantly affect the cost of capital. The subject of the article is a research in the field of company debt resources. There are a number of circumstances that encourage companies to choose this method of financing. It is obvious that the motivation for the use of debt resources is different in terms of a company size. Our research was directed to explore this issue. There were investigated and evaluated the reasons for the use of debt resources of financing for the activities of variously sized companies in the Czech Republic. The research used primary data obtained by selective questionnaire survey. Using a comparative analysis, the data was processed, evaluated and interpreted. The output of the article confirms the categorization of the various factors influencing decisions about the use of debt resources with regard to the size of the surveyed companies.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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