Proposal of Tax Management in Context of CSR for Small and Medium-Sized Enterprises
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43911606" target="_blank" >RIV/62156489:43110/17:43911606 - isvavai.cz</a>
Result on the web
<a href="https://appsconf.files.wordpress.com/2016/01/zbornik__apps-2017.pdf" target="_blank" >https://appsconf.files.wordpress.com/2016/01/zbornik__apps-2017.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Proposal of Tax Management in Context of CSR for Small and Medium-Sized Enterprises
Original language description
The paper considers the tax management in context of three pillars principles for small and medium-sized enterprises (SMEs). The main reason to deal with this issue is the increased number of stakeholders taking an interest in tax and financial activities of company and the change in legislative giving more relevance in doing business considering CSR principles. Proposed solution aims to manage financial processes respecting ethical principles for tax purposes to optimize the tax burden, to maximize profit, and thereby increasing the value of SME for both market and society. In our opinion, SMEs are engines of the growth towards sustainability and they should be predictors also in area of tax management with considerable impact on economy, environment and society. The proposal of tax management in context of CSR for SMEs is based on the theoretical analysis and the findings from research in companies in Slovakia regarding the tax optimization issues and tools in SMEs, CSR activities and sustainable strategy of company. Within introduced tax management concept are identified main tax management functions and tasks/issues, recommendations for the implementation of tax planning and tax optimization tools in SMEs in Slovakia and within the evaluation also the main challenges for future.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Aktuálne problémy podnikovej sféry 2017: Zborník vedeckých prác
ISBN
978-80-225-4422-1
ISSN
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e-ISSN
neuvedeno
Number of pages
10
Pages from-to
276-285
Publisher name
EKONÓM
Place of publication
Bratislava
Event location
Ráztočno
Event date
May 17, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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