Proposal of Tax Management in Context of CSR for Small and Medium-Sized Enterprises

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Proposal of Tax Management in Context of CSR for Small and Medium-Sized Enterprises

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Proposal of Tax Management in Context of CSR for Small and Medium-Sized Enterprises

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Aktuálne problémy podnikovej sféry 2017: Zborník vedeckých prác

ISBN

978-80-225-4422-1

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

10

Strana od-do

276-285

Název nakladatele

EKONÓM

Místo vydání

Bratislava

Místo konání akce

Ráztočno

Datum konání akce

17. 5. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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