Influence of taxation on financial management of an enterprise in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F11%3A43918015" target="_blank" >RIV/49777513:23510/11:43918015 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Influence of taxation on financial management of an enterprise in the Czech Republic
Original language description
The aim of this contribution is to analyze the influence of taxes on the financial management and decision-making of an enterprise. The enterprise could be influenced in a passive or active way. In a passive way, the company has to bear some negative taxconsequences or on the contrary, it could exploit positive tax consequences. In an active way, the company could exploit taxes for the decision concerning a specific option with the aim of maximizing the market value of the enterprise or fulfilling other corporate aims. The most important role is played by income tax, which could influence the choice concerning the appropriate legal form of business, investment decision, risk of business and the options of financing the enterprise. Value added tax could influence mainly the cash flow of the enterprise if the company is a payer of this tax. Excise taxes and ecological taxes could have a negative effect on the competitiveness of the company mainly if these taxes are lower in neighbouring
Czech name
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Czech description
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
New trends of business management in theory and practice in crossborder comparision
ISBN
978-3-86367-007-8
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
73-84
Publisher name
Verlag der Gesellschaft für Unternehmensrechnung und Controlling
Place of publication
Chemnitz
Event location
Mariánské Lázně
Event date
Apr 14, 2011
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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