Analysis of the impact of tax changes on the financial performance of selected small and medium-sized enterprises
| dc.contributor.author | Filipczyková, Hana | |
| dc.contributor.author | Slovák, Svatopluk | |
| dc.contributor.editor | Martinčíková Sojková, Olga | |
| dc.date.accessioned | 2025-02-19T08:33:04Z | |
| dc.date.available | 2025-02-19T08:33:04Z | |
| dc.date.issued | 2024 | |
| dc.description.abstract-translated | Taxes play a key role in any economy and are essential to the functioning of a modern state. At the same time, they significantly affect the financial performance of individual enterprises. This paper examines the impact of changes in the tax legislation of the Czech Republic, which took place in 2023 and 2024, on the financial performance of selected small and medium-sized enterprises in the Moravian-Silesian and Olomouc regions. The aim of the paper is to answer the following research question using a qualitative research strategy: Have tax changes in 2023 and 2024 affected the financial performance of selected SMEs positively or negatively? The research method chosen is a case study method, and the data collection method is a structured interview with open-ended questions. The collected data is then subjected to analysis. | en |
| dc.format | 9 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.identifier.isbn | 978-80-261-1271-6 | |
| dc.identifier.uri | http://hdl.handle.net/11025/58277 | |
| dc.language.iso | en | en |
| dc.publisher | Faculty of Economics University of West Bohemia | en |
| dc.rights | © Authors of papers | en |
| dc.rights.access | openAccess | en |
| dc.subject | analýza | cs |
| dc.subject | daňové změny | cs |
| dc.subject | malé podniky | cs |
| dc.subject | středně velké podniky | cs |
| dc.subject | daň z příjmu | cs |
| dc.subject | daň z přidané hodnoty | cs |
| dc.subject | daň z nemovitosti | cs |
| dc.subject.translated | analysis | en |
| dc.subject.translated | tax changes | en |
| dc.subject.translated | small enterprises | en |
| dc.subject.translated | medium-sized enterprises | en |
| dc.subject.translated | income tax | en |
| dc.subject.translated | value added tax | en |
| dc.subject.translated | property tax | en |
| dc.title | Analysis of the impact of tax changes on the financial performance of selected small and medium-sized enterprises | en |
| dc.type | konferenční příspěvek | cs |
| dc.type | conferenceObject | en |
| dc.type.status | Peer reviewed | en |
| dc.type.version | publishedVersion | en |
| local.files.count | 2 | * |
| local.files.size | 613065 | * |
| local.has.files | yes | * |
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