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A corporation structure draft for the selected Slovak companies

  1. TitleA corporation structure draft for the selected Slovak companies
    Author infoPeter Krištofík, Michal Ištok
    Author Krištofík Peter 1971- (50%) UMBEF04 - Katedra financií a účtovníctva
    Co-authors Ištok Michal 1989- (50%) UMBEF04 - Katedra financií a účtovníctva
    Source document Financial management of firms and financial institutions : 11th international scientific conference, 6th-7th September 2017, Ostrava : proceedings, (Part II.). Pp. 446-454. - Ostrava : Vysoká škola báňská - Technická univerzita Ostrava, 2017 / Čulík Miroslav ; Dluhošová Dana ; Gurný Petr ; Kresta Aleš ; Kulhánek Lumír 1955- ; Ortobelli Lozza Sergio ; Macháček Martin ; Novotná Martina ; Svoboda Martin ; Tichý Tomáš ; Valecký Jiří ; Zmeškal Zdeněk ; Financial management of firms and financial institutions international scientific conference
    Keywords podnikanie - business - entrepreneurship   plánovanie - planning   daňová optimalizácia   modely - models   obchodovanie - trading  
    Headings Geogr. Slovensko
    LanguageEnglish
    CountryCzech Republic
    systematics 336
    AnnotationThis article is based on a simulation model comprising the data from the selected Slovak companies after which a beneficial outcome arises from engaging in onshore and offshore business. The basic criterion presenting favourability is the amount of potential tax savings calculated by contrasting the costs of creating a completely new corporation structure with the expenditures needed to set up or restructure an existing one. Provided the costs of creating a new corporation structure and the resulting tax liability are lower than the original tax liability, from the point of view of tax it is beneficial for the selected group of companies to engage in onshore and offshore business. Our simulation model is based on current legislation of selected laws in force in the Slovak Republic and abroad. Current trends in tax and bank information exchange agreements have also been considered. The prices of single elements are calculated in accordance with the reference market prices
    URL https://www.ekf.vsb.cz/export/sites/ekf/frpfi/cs/sbornik_prispevku/soubory/Part_II_final.pdf
    Public work category AFC
    No. of Archival Copy42049
    Catal.org.BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici
    Databasexpca - PUBLIKAČNÁ ČINNOSŤ
    unrecognised

    unrecognised

    Title
    Inštitúcie podporujúce inovačné aktivity malých a stredných podnikov v SR
    Author info
    Erik Nemec
    Author
    Nemec Erik 1988- (100%) UMBEF03 - Katedra ekonomiky a manažmentu podniku
    Source document
    Scientia Iuventa 2014 : zborník príspevkov z medzinárodnej doktorandskej konferencie, Banská Bystrica, 24. apríl 2014 : proceedings from international scientific conference of PhD. students. CD-ROM, s. 324-332. - Banská Bystrica : Univerzita Mateja Bela, Ekonomická fakulta, 2014 / Hronček Peter 1989- ; Smerek Lukáš 1986- ; Dubcová Katarína 1988- ; Ďaďo Jaroslav 1954- ; Gúčik Marian 1945- ; Scientia Iuventa 2014 medzinárodná doktorandská konferencia
    Keywords
     
    malé a stredné podniky - malé a stredné podniky (MaSP) - small and medium-sized enterprises - small and medium-sized companies - small and medium enterprises
     
    inovácie - innovations
     
    inštitúcie a organizácie - institutions and organizations
     
    Language
    Slovak
    Country
    Slovak Republic
    systematicsAnnotation
    Creation and development of innovative small and medium-sized enterprises influence many internal and external factors. One of the external factors is the institutional framework formed by public institutions. In Slovak republic exist several of them. The aim of this paper is to identify the most important institutions, which support innovation activities in small and medium-sized enterprises. We will discuss 6 most important institutions that support the creation and development of innovative small and medium-sized enterprises in Slovakia
    Public work category
Number of the records: 1  

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