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Target of this paper was to evaluate the importance of small and medium sized enterprises (SMEs) in Slovakia and to determine the application of financial and tax management in this type of enterprises. The results of our findings confirm that SMEs have an important role in Slovakia, and also that especially small businesses have little or no experience with the application of financial and tax management. Therefore the paper contains recommendations for financial and tax management of SMEs.


Tax policy is associated with the use and application of taxes and their instruments, which serve to influence macroeconomic and microeconomic processes in the economy. We can derive the tax policy from the applied economic policy of the state. The objectives of economic policy are aimed in particular at strengthening the effectiveness of the market mechanism, reducing pension and property inequality, as well as strengthening the internal and external stability of the state. In securing them, the state must take into account many internal, as well as international aspects, focused not only on economic but also on political, social, defenses, ethical and other interests. The individual goals that the state sets by its economic policy can be effectively achieved through goal-oriented policies that form part of economic policy. The state’s social policy, unemployment policy, tax policy, etc. fulfil their role. These policies then have a retroactive effect on the economic policy of the state. The subject or goal of tax policy is the application of tax principles and measures so that taxes serve to promote the economic, social and political goals of the state.


Environmental taxes should play an important part in environmental policy as they help to internalize externalities, reduce damage, and increase the quality of life; besides they allow raising revenue for national and local governments. The aim of this paper is to evaluate environmental effectiveness, economic efficiency, equity impact, administrative feasibility and cost, and political acceptability of environmental (energy, transport, and natural-resource) taxes in Latvia. The study is based on desk research. The results demonstrate little evidence that existing environmental taxes lead to a significant reduction in environmental pollution and waste flows, but they have a significant fiscal effect. Most of the environmental taxes in Latvia apply direct and indirect subsidies, but most of the revenue comes from taxes on energy and transport. Environmental tax rates in Latvia are the result of political compromise and are not backed by the research on environmental costs of the particular activity. This paper fills the gap in environmental policy evaluation by looking at the performance and effectiveness of environmental taxes in Latvia.

of Small Business Owners: A Literature Review and Conceptual Framework. International Journal of Entrepreneurial Behaviour & Research, Vol. 18 Iss: 3 pp. 330 – 351 [4] Soemitro, Rochmat. (1990). AzasdanDasarPerpajakan . Bandung: Eresco. [5] Santoso, ImandanNingRahayu. (2013). Corporate tax management: Mengulasupayapengelolaanpajakperusahaansecarakonseptual-praktikal . Jakarta: Ortax. [6] Ozawa, Martha. (1973). Taxation and Social Welfare. Social Work . Vol. 18. No. 3, pp. 66-76. [7] Zhou, Qihou. (2007), A Scheme to Determine Tax Rates Fairly and Quantitatively

119, p. 1). Sobol, E. (2002). Nowy słownik języka polskiego . Warsaw: Wydawnictwo Naukowe PWN. Sutherland, E. H. (1940). White-collar criminality. American Sociological Review, 5 , 1–12. Tołwińska, A. (2014). Use of systemic analysis in the managerial process of fiscal control bodies. In K. Raczkowski, L. Sulkowski (eds.), Tax Management and Tax Evasion (pp. 148–180). Peter Lang: Frankfurt am Main. Ustawa z dnia 6 kwietnia 1990 r. o Policji (Journal of Laws 2019.161). Ustawa z dnia 16 listopada 2016 r. o Krajowej Administracji Skarbowej (Journal of Laws 2016

), Zarządzanie strategiczne w przedsiębiorstwie , Wydawnictwo Naukowe PWN, Warszawa. 36. PN-EN ISO 9004:2000 (2001), PKN, Warszawa. 37. Poppelbub J., Roglinger M. (2011), What makes a useful maturity model? A framework of general design principles for maturity models and its demonstration in BPM, ECIS. 38. PricewaterhouseCoopers (2013), Tax Management Maturity Model , Prague 39. Qudrat-I Elahi K. (2009), UNDP on good governance International , “Journal of Social Economics”, Vol. 36 No. 12. 40. Risk and Insurance Management Society (2006), RIMS Risk Maturity Model (RMM

absent in private firms. Consistent with this notion, Goncharov and Zimmermann (2006) compare tax management in public versus private firms in Russia. The authors examine broad tax management by not distinguishing between accrual choices or incomplete reporting. Their first finding is that firms with high marginal tax rates, and thus high tax incentives, engage in more tax management than low tax incentive firms. Second, Goncharov and Zimmermann (2006) recognize that private firms manage taxes to a larger degree than public firms. The underlying explanation is that

the management of risk across [...] the organisation as a whole” and it contains the following claim: The UK tax authorities and other tax regimes often include tax credits or exemptions for commercial business activity. Where relevant we will seek to claim these incentives if they are consistent with the commercial objectives of the business and do not create significant risk . [My emphasis] As regards Nestlé, a 2016 document with the title “Nestlé Group Tax Management Principles & Strategy” was accessed in 2017

aspects of accounting, the share of accounting publications for 2018-2019 is 57%. It is mainly due to the disclosure of financial information, financial statements, audit research, minimization of corporate tax, management topics, accounting extortion. During this period, the journal did not disclose issues of capital accounting, liabilities, expenses, incomes, very few – assets, analytics, foreign exchange transactions. Some publications have an inherent theme of accounting standards. Non-standard studies in the journal should be noted: significant judgments in