POPESCU, Cristina Raluca Gh. a Jarmila DUHÁČEK ŠEBESTOVÁ. Fiscally Responsible Businesses as a Result of Covid-19 Pandemic Shock: Taking Control of Countries’ Tax Systems by Putting an End to Corporate Tax Evasion and Tax Havens. Online. In Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era. Hershey: IGI Global, 2022, s. 161-192. 1. ISBN 978-1-6684-2523-7. Dostupné z: https://dx.doi.org/10.4018/978-1-6684-2523-7.ch008.
Další formáty:   BibTeX LaTeX RIS
Základní údaje
Originální název Fiscally Responsible Businesses as a Result of Covid-19 Pandemic Shock: Taking Control of Countries’ Tax Systems by Putting an End to Corporate Tax Evasion and Tax Havens
Autoři POPESCU, Cristina Raluca Gh. a Jarmila DUHÁČEK ŠEBESTOVÁ (203 Česká republika, domácí).
Vydání Hershey, Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era, od s. 161-192, 32 s. 1. 2022.
Nakladatel IGI Global
Další údaje
Originální jazyk angličtina
Typ výsledku Kapitola resp. kapitoly v odborné knize
Obor 50204 Business and management
Stát vydavatele Spojené státy
Utajení není předmětem státního či obchodního tajemství
Forma vydání elektronická verze "online"
WWW URL
Organizační jednotka Moravská vysoká škola Olomouc
ISBN 978-1-6684-2523-7
Doi http://dx.doi.org/10.4018/978-1-6684-2523-7.ch008
Klíčová slova anglicky Fiscally Responsible Businesses; fiscal systems
Štítky RIV2023
Změnil Změnila: Ing. Michaela Nováková, učo 5293. Změněno: 17. 2. 2023 10:33.
Anotace
The COVID-19 pandemic and COVID-19 crisis represent impressive motivating forces for advancement, change, evolution, and improvement at a global level. The study focuses on the OECD latest developments in international tax reform work on base erosion and profit shifting (BEPS) in the courageous attempt to promote novel global initiatives for responsible tax and to support ambitious global actions for responsible tax principles. The results show the need to establish fiscally responsible businesses as a result of COVID-19 pandemic shock, thus taking back control of countries' tax systems by putting an end to corporate tax evasion and tax havens. The findings address the importance of being in line with tax principles, encouraging responsible financial transactions and behaviors.
VytisknoutZobrazeno: 30. 6. 2024 10:12