Tax Analysis of Small Sawmilling Entrepreneurial Subjects

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43410%2F15%3A43907277" target="_blank" >RIV/62156489:43410/15:43907277 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1016/S2212-5671(15)01599-3" target="_blank" >http://dx.doi.org/10.1016/S2212-5671(15)01599-3</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/S2212-5671(15)01599-3" target="_blank" >10.1016/S2212-5671(15)01599-3</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Tax Analysis of Small Sawmilling Entrepreneurial Subjects

Popis výsledku v původním jazyce

The aim of the paper is to analyze tax burden of enterprises in the Czech Republic with the focus on small sawmill enterprises. The analysis covered selected tax payers in the Brno-Country District the Classification of Economic Activities of which was CZ-NACE 16.1, i.e. the Sawmilling and planning of wood. Subjects of the tax analysis were 4 entities the legal form of which was the self-employed person and which were payers of value added tax. One of the entities kept accounts, the other entities kepttax records. The authors analyzed the entitieś financial statements and tax returns and compared selected indicators. The paper presents the results of a survey conducted in 2013 by the researchers from the Department of Forest and Wood Products Economics and Policy. For data-protection reasons, no detailed information on selected subjects is presented. The purpose of the paper is to point out to two major problems identified by the research on tax burden of enterprises operating in the

Název v anglickém jazyce

Tax Analysis of Small Sawmilling Entrepreneurial Subjects

Popis výsledku anglicky

The aim of the paper is to analyze tax burden of enterprises in the Czech Republic with the focus on small sawmill enterprises. The analysis covered selected tax payers in the Brno-Country District the Classification of Economic Activities of which was CZ-NACE 16.1, i.e. the Sawmilling and planning of wood. Subjects of the tax analysis were 4 entities the legal form of which was the self-employed person and which were payers of value added tax. One of the entities kept accounts, the other entities kepttax records. The authors analyzed the entitieś financial statements and tax returns and compared selected indicators. The paper presents the results of a survey conducted in 2013 by the researchers from the Department of Forest and Wood Products Economics and Policy. For data-protection reasons, no detailed information on selected subjects is presented. The purpose of the paper is to point out to two major problems identified by the research on tax burden of enterprises operating in the

Druh

D - Stať ve sborníku

CEP obor

GK - Lesnictví

OECD FORD obor

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Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Business Economics and Management (BEM2015)

ISBN

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ISSN

2212-5671

e-ISSN

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Počet stran výsledku

8

Strana od-do

43-50

Název nakladatele

Elsevier Science BV

Místo vydání

Amsterdam

Místo konání akce

Zvolen

Datum konání akce

15. 10. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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