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@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.
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