Original title: Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management
Translated title: Tax Management and Corporate Governance
Authors: Přidal, Martin ; Malý, Milan (advisor) ; Jurka, Robert (referee)
Document type: Master’s theses
Year: 2010
Language: eng
Publisher: Vysoká škola ekonomická v Praze
Abstract: Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of corporate governance. Moreover, the paper deals with the concept of tax risk management as a way of how tax compliance in general could be enhanced and introduces the current international practice in this field.
Keywords: Corporate Governance; Tax Compliance; Tax Risk Management; Corporate Governance; Tax Compliance; Tax Risk Management

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/23713

Permalink: http://www.nusl.cz/ntk/nusl-75024


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Master’s theses