POPESCU, Cristina Raluca Gh. and 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, p. 161-192. 1. ISBN 978-1-6684-2523-7. Available from: https://dx.doi.org/10.4018/978-1-6684-2523-7.ch008.
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Basic information
Original name 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
Authors POPESCU, Cristina Raluca Gh. and Jarmila DUHÁČEK ŠEBESTOVÁ (203 Czech Republic, belonging to the institution).
Edition Hershey, Handbook of Research on Changing Dynamics in Responsible and Sustainable Business in the Post-COVID-19 Era, p. 161-192, 32 pp. 1. 2022.
Publisher IGI Global
Other information
Original language English
Type of outcome Chapter(s) of a specialized book
Field of Study 50204 Business and management
Country of publisher United States of America
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
WWW URL
Organization unit Moravian Business College Olomouc
ISBN 978-1-6684-2523-7
Doi http://dx.doi.org/10.4018/978-1-6684-2523-7.ch008
Keywords in English Fiscally Responsible Businesses; fiscal systems
Tags RIV2023
Changed by Changed by: Ing. Michaela Nováková, učo 5293. Changed: 17/2/2023 10:33.
Abstract
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.
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