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A corporation structure draft for the selected Slovak companies
- Title
Title A corporation structure draft for the selected Slovak companies Author info Peter 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 Language English Country Czech Republic systematics 336 Annotation This 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 Copy 42049 Catal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Database xpca - PUBLIKAČNÁ ČINNOSŤ unrecognised
Inštitúcie podporujúce inovačné aktivity malých a stredných podnikov v SRAuthor infoErik NemecAuthorSource documentScientia 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 konferenciaKeywordsmalé a stredné podniky - malé a stredné podniky (MaSP) - small and medium-sized enterprises - small and medium-sized companies - small and medium enterprisesinovácie - innovationsinštitúcie a organizácie - institutions and organizationsSlovakCountrySlovak RepublicsystematicsAnnotationCreation 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 SlovakiaPublic work category
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