Tax Management and Corporate Governance
Název práce: | Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management |
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Autor(ka) práce: | Přidal, Martin |
Typ práce: | Diploma thesis |
Vedoucí práce: | Malý, Milan |
Oponenti práce: | Jurka, Robert |
Jazyk práce: | English |
Abstrakt: | Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of corporate governance. Moreover, the paper deals with the concept of tax risk management as a way of how tax compliance in general could be enhanced and introduces the current international practice in this field. |
Klíčová slova: | Tax Compliance ; Tax Risk Management; Corporate Governance |
Název práce: | Tax Management and Corporate Governance |
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Autor(ka) práce: | Přidal, Martin |
Typ práce: | Diplomová práce |
Vedoucí práce: | Malý, Milan |
Oponenti práce: | Jurka, Robert |
Jazyk práce: | English |
Abstrakt: | Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of corporate governance. Moreover, the paper deals with the concept of tax risk management as a way of how tax compliance in general could be enhanced and introduces the current international practice in this field. |
Klíčová slova: | Corporate Governance; Tax Compliance; Tax Risk Management |
Informace o studiu
Studijní program / obor: | Ekonomika a management/International Management |
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Typ studijního programu: | Magisterský studijní program |
Přidělovaná hodnost: | Ing. |
Instituce přidělující hodnost: | Vysoká škola ekonomická v Praze |
Fakulta: | Fakulta podnikohospodářská |
Katedra: | Katedra managementu |
Informace o odevzdání a obhajobě
Datum zadání práce: | 30. 6. 2010 |
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Datum podání práce: | 31. 12. 2010 |
Datum obhajoby: | 1. 2. 2011 |
Identifikátor v systému InSIS: | https://insis.vse.cz/zp/27078/podrobnosti |