The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:233782 |
| Date | January 2015 |
| Creators | Hodinková, Monika |
| Contributors | Hótová, Renáta, Široký, Jan, Zinecker, Marek, Sadovský, Zdeněk |
| Publisher | Vysoké učení technické v Brně. Fakulta podnikatelská |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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