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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

12

Strana od-do

73-84

Název nakladatele

Verlag der Gesellschaft für Unternehmensrechnung und Controlling

Místo vydání

Chemnitz

Místo konání akce

Mariánské Lázně

Datum konání akce

14. 4. 2011

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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