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Record type:	stať ve sborníku (D)
Home Department:	Katedra technické a pracovní výchovy (45070)
Title:	ANALYSIS OF THE IMPACT OF TAX CHANGES ON THE FINANCIALPERFORMANCE OF SELECTED SMALL AND MEDIUM-SIZEDENTERPRISES
Citace	Filipczyková, H. a Slovák, S. ANALYSIS OF THE IMPACT OF TAX CHANGES ON THE FINANCIALPERFORMANCE OF SELECTED SMALL AND MEDIUM-SIZEDENTERPRISES. In: 9 th International Scienti c Conference BUSINESS TRENDS 2024.: Sborník příspěvků konference Trendy v podnikání 2024 2024-11-21 Plzeň. Plzeň: Faculty of Economics University of West Bohemia, 2024. s. 18-26. ISBN 978-80-261-1271-6.

Subtitle
Publication year:	2024
Obor:
Number of pages:	9
Page from:	18
Page to:	26
Form of publication:	Elektronická verze
ISBN code:	978-80-261-1271-6
ISSN code:
Proceedings title:	Sborník příspěvků konference Trendy v podnikání 2024
Proceedings:	Mezinárodní
Publisher name:	Faculty of Economics University of West Bohemia
Place of publishing:	Plzeň
Country of Publication:	Sborník vydaný v ČR
Název konference:	9 th International Scienti c Conference BUSINESS TRENDS 2024.
Místo konání konference:	Plzeň
Datum zahájení konference:
Typ akce podle státní příslušnosti účastníků:	Evropská akce
WoS code:
EID:

Key words in English:	analysis, tax changes, small enterprises, medium-sized enterprises, income tax, value added tax, property tax
Annotation in original language:	Taxes play a key role in any economy and are essential to the functioning of a modern state. At the same time, they significantly affect the financial performance of individual enterprises. This paperexamines the impact of changes in the tax legislation of the Czech Republic, which took place in 2023 and2024, on the financial performance of selected small and medium-sized enterprises in the Moravian-Silesianand Olomouc regions. The aim of the paper is to answer the following research question using a qualitativeresearch strategy: Have tax changes in 2023 and 2024 affected the financial performance of selected SMEs positively or negatively? The research method chosen is a case study method, and the data collection method is a structured interview with open-ended questions. The collected data is then subjected to analysis.
Annotation in english language:	Taxes play a key role in any economy and are essential to the functioning of a modern state. At the same time, they significantly affect the financial performance of individual enterprises. This paperexamines the impact of changes in the tax legislation of the Czech Republic, which took place in 2023 and2024, on the financial performance of selected small and medium-sized enterprises in the Moravian-Silesianand Olomouc regions. The aim of the paper is to answer the following research question using a qualitativeresearch strategy: Have tax changes in 2023 and 2024 affected the financial performance of selected SMEs positively or negatively? The research method chosen is a case study method, and the data collection method is a structured interview with open-ended questions. The collected data is then subjected to analysis.

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