Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management
| Thesis title: | Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management |
|---|---|
| Author: | Přidal, Martin |
| Thesis type: | Diploma thesis |
| Supervisor: | Malý, Milan |
| Opponents: | Jurka, Robert |
| Thesis language: | English |
| Abstract: | 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. |
| Keywords: | Tax Compliance ; Tax Risk Management; Corporate Governance |
| Thesis title: | Tax Management and Corporate Governance |
|---|---|
| Author: | Přidal, Martin |
| Thesis type: | Diplomová práce |
| Supervisor: | Malý, Milan |
| Opponents: | Jurka, Robert |
| Thesis language: | English |
| Abstract: | 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. |
| Keywords: | Corporate Governance; Tax Compliance; Tax Risk Management |
Information about study
| Study programme: | Ekonomika a management/International Management |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Business Administration |
| Department: | Department of Management |
Information on submission and defense
| Date of assignment: | 30. 6. 2010 |
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| Date of submission: | 31. 12. 2010 |
| Date of defense: | 1. 2. 2011 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/27078/podrobnosti |