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. and Jarmila DUHÁČEK ŠEBESTOVÁ

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

Language

English

Type of outcome

Kapitola resp. kapitoly v odborné knize

Field of Study

50204 Business and management

Country of publisher

United States of America

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

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

Abstract

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. 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.

@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}
}

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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. 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 \textit{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.

Detailed Information on Publication Record