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Ethical aspects of tax optimization management in two selected companies
Kotllár, Roman
The bachelor thesis describes the topic of ethics in relation to the tax optimization within two selected companies, PPG Industries and Atlas Copco. As the question of ethics in relation to business is nowadays relatively undiscussed, I decided to have a deeper look and point out the facts in terms of tax optimization. The theoretical part considers ethics in general, shared service centers and its importance and idea of tax optimization. The practical part focuses on the European part of the market where these companies operate, describes and compares the revenues from year 2017 in relation to the ethical codex and recommends the further proceeding in order to be perceived in more ethical manner.

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