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Typ záznamu:
stať ve sborníku (D)
Domácí pracoviště:
Katedra technické a pracovní výchovy (45070)
Název:
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.
Podnázev
Rok vydání:
2024
Obor:
Počet stran:
9
Strana od:
18
Strana do:
26
Forma vydání:
Elektronická verze
Kód ISBN:
978-80-261-1271-6
Kód ISSN:
Název sborníku:
Sborník příspěvků konference Trendy v podnikání 2024
Sborník:
Mezinárodní
Název nakladatele:
Faculty of Economics University of West Bohemia
Místo vydání:
Plzeň
Stát vydání:
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
Kód UT WoS:
EID:
Klíčová slova anglicky:
analysis, tax changes, small enterprises, medium-sized enterprises, income tax, value added tax, property tax
Popis v původním jazyce:
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.
Popis v anglickém jazyce:
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.
Seznam ohlasů
Ohlas
R01:
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