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

The result's identifiers

  • 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

  • DOI - Digital Object Identifier

Alternative languages

  • 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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Others

  • Publication year

    2011

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    New trends of business management in theory and practice in crossborder comparision

  • ISBN

    978-3-86367-007-8

  • ISSN

  • e-ISSN

  • 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