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Statements

Subject Item
n2:RIV%2F49777513%3A23510%2F11%3A43918015%21RIV13-MSM-23510___
rdf:type
skos:Concept n7:Vysledek
dcterms: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.
dcterms: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
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
skos:notation
RIV/49777513:23510/11:43918015!RIV13-MSM-23510___
n7:predkladatel
n8:orjk%3A23510
n3:aktivita
n5:V
n3:aktivity
V
n3:dodaniDat
n18:2013
n3:domaciTvurceVysledku
n12:7723237
n3:druhVysledku
n15:D
n3:duvernostUdaju
n19:S
n3:entitaPredkladatele
n16:predkladatel
n3:idSjednocenehoVysledku
204605
n3:idVysledku
RIV/49777513:23510/11:43918015
n3:jazykVysledku
n11:eng
n3:klicovaSlova
recommendations; taxes; enterprises; financial management
n3:klicoveSlovo
n9:taxes n9:recommendations n9:financial%20management n9:enterprises
n3:kontrolniKodProRIV
[BD5086D9F4A1]
n3:mistoKonaniAkce
Mariánské Lázně
n3:mistoVydani
Chemnitz
n3:nazevZdroje
New trends of business management in theory and practice in crossborder comparision
n3:obor
n4:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n18:2011
n3:tvurceVysledku
Hrdý, Milan
n3:typAkce
n10:EUR
n3:zahajeniAkce
2011-04-14+02:00
s:numberOfPages
12
n14:hasPublisher
Verlag der Gesellschaft für Unternehmensrechnung und Controlling
n17:isbn
978-3-86367-007-8
n21:organizacniJednotka
23510