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

C 2022

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

POPESCU, Cristina Raluca Gh. a Jarmila DUHÁČEK ŠEBESTOVÁ

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

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"

Odkazy

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

Změněno: 17. 2. 2023 10:33, Ing. Michaela Nováková

Anotace

V originále

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.

Citovat

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.

@inbook{349579,
   author = {Popescu, Cristina Raluca Gh. and Duháček Šebestová, Jarmila},
   address = {Hershey},
   booktitle = {Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era},
   doi = {http://dx.doi.org/10.4018/978-1-6684-2523-7.ch008},
   keywords = {Fiscally Responsible Businesses; fiscal systems},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Hershey},
   isbn = {978-1-6684-2523-7},
   pages = {161-192},
   publisher = {IGI Global},
   title = {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},
   url = {https://www.igi-global.com/book/handbook-research-changing-dynamics-responsible/283133},
   year = {2022}
}

TY  - CHAP
ID  - 349579
AU  - Popescu, Cristina Raluca Gh. - Duháček Šebestová, Jarmila
PY  - 2022
TI  - 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
VL  - 1.
PB  - IGI Global
CY  - Hershey
SN  - 9781668425237
KW  - Fiscally Responsible Businesses
KW  - fiscal systems
UR  - https://www.igi-global.com/book/handbook-research-changing-dynamics-responsible/283133
N2  - 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.
ER  -

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 \textit{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.

Podrobný výpis o publikaci