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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Journal of Engineering and Applied Sciences

ISSN

1816-949X

e-ISSN

—

Svazek periodika

14

Číslo periodika v rámci svazku

9

Stát vydavatele periodika

AE - Spojené arabské emiráty

Počet stran výsledku

5

Strana od-do

10517-10521

Kód UT WoS článku

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EID výsledku v databázi Scopus

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