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

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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 tax consequences 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 countries. Property taxes play a marginal role. Another key aspect is the mutual interaction of the government and corporate domain especially in the case of tax-deductable costs, deductible items or tax rebate. 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 tax consequences 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 countries. Property taxes play a marginal role. Another key aspect is the mutual interaction of the government and corporate domain especially in the case of tax-deductable costs, deductible items or tax rebate. (en)
Title	Influence of taxation on financial management of an enterprise in the Czech Republic Influence of taxation on financial management of an enterprise in the Czech Republic (en)
skos:prefLabel	Influence of taxation on financial management of an enterprise in the Czech Republic Influence of taxation on financial management of an enterprise in the Czech Republic (en)
skos:notation	RIV/49777513:23510/11:43918015!RIV13-MSM-23510___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Hrdý, Milan
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Západočeská univerzita v Plzni / Fakulta ekonomická
http://linked.open...dnocenehoVysledku	204605
http://linked.open...ai/riv/idVysledku	RIV/49777513:23510/11:43918015
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	recommendations; taxes; enterprises; financial management (en)
http://linked.open.../riv/klicoveSlovo	financial management recommendations taxes enterprises
http://linked.open...ontrolniKodProRIV	[BD5086D9F4A1]
http://linked.open...v/mistoKonaniAkce	Mariánské Lázně
http://linked.open...i/riv/mistoVydani	Chemnitz
http://linked.open...i/riv/nazevZdroje	New trends of business management in theory and practice in crossborder comparision
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2011
http://linked.open...iv/tvurceVysledku	Hrdý, Milan
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2011-04-14 (xsd:date)
number of pages	12 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Verlag der Gesellschaft für Unternehmensrechnung und Controlling
https://schema.org/isbn	978-3-86367-007-8
http://localhost/t...ganizacniJednotka	23510

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