TBU Publications
Repository of TBU Publications

Charity and tax planning in socially responsible entrepreneurships in the Czech Republic

DSpace Repository

Show simple item record

dc.title Charity and tax planning in socially responsible entrepreneurships in the Czech Republic en
dc.contributor.author Jarolímová, Blanka
dc.contributor.author Tučková, Zuzana
dc.relation.ispartof Proceedings of the European Conference on Innovation and Entrepreneurship, ECIE
dc.identifier.issn 2049-1050 Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.isbn 978-1-912764-67-9
dc.date.issued 2020
utb.relation.volume 2020-September
dc.citation.spage 781
dc.citation.epage 788
dc.event.title 15th European Conference on Innovation and Entrepreneurship, ECIE 2020
dc.event.location Rome
utb.event.state-en Italy
utb.event.state-cs Itálie
dc.event.sdate 2020-09-17
dc.event.edate 2020-09-18
dc.type conferenceObject
dc.language.iso en
dc.publisher Academic Conferences and Publishing International Limited
dc.identifier.doi 10.34190/EIE.20.161
dc.relation.uri https://search.proquest.com/docview/2453908803/27A4C363D6384D98PQ/1?accountid=15518
dc.subject charity en
dc.subject corporate social responsibility en
dc.subject income tax en
dc.subject tax allowances en
dc.subject tax planning en
dc.description.abstract Today, more and more companies in the Czech Republic are committed to the concept of sustainable business or corporate social responsibility (CSR). Charity donations belong among the most common areas in which companies invest in terms of socially responsible behaviour. However, some critics point out that responsible companies should primarily behave in a way that does not endanger their core business. Regardless, CSR has become a global theme, both academically and in practice, and a broad concept that addresses economic, environmental, and social dimensions of entrepreneurship. The environmental and social issues were dominant in the concept of sustainable business and CSR practices but recently, a lot of the discussion has targeted the companies' responsibility to pay taxes. Indeed, taxation is not a new dimension and, instead, should be seen as part of economic responsibility, as paying taxes into public finances is inherently part of how businesses contribute to society. Thus, socially responsible companies will play an important role in the development of communities and as leaders of social innovations. To achieve its economic objectives, entrepreneurship, to be responsible, must always obey the law. That does not mean that socially responsible companies need to pay more in taxes than required by the law. CSR activities should not create obstacles to the normal and appropriate tax planning. Yet, CSR can be perceived as to set some limits to and requirements for the tax planning activities, such as aggressive tax planning; these are steps taken by taxpayers which are in line with the tax requirements, but do not correspond with reasonable expectations of the stakeholders. The first section of the article contains scientific work, with the introductory part focused on a survey of the current state of the issue and the level of knowledge. The following part of the research will use secondary data available, namely from the Ministry of Finance of the Czech Republic, concerning charitable donations and their effect on the overall tax base and income tax to prove or disprove whether Czech companies use charitable donations as a mean of aggressive tax planning. In conclusion, the findings will be formulated and presented. © 2020 Academic Conferences and Publishing International Limited. All rights reserved. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1010079
utb.identifier.obdid 43881538
utb.identifier.scopus 2-s2.0-85097547813
utb.source d-scopus
dc.date.accessioned 2020-12-22T08:40:36Z
dc.date.available 2020-12-22T08:40:36Z
dc.rights.access openAccess
utb.contributor.internalauthor Jarolímová, Blanka
utb.contributor.internalauthor Tučková, Zuzana
utb.fulltext.affiliation Blanka Jarolimova, Zuzana Tuckova Tomas Bata University in Zlin, Czech Republic jarolimova@utb.cz tuckova@utb.cz
utb.fulltext.dates -
utb.fulltext.sponsorship The Authors are grateful to the International Grant Agency of FaME TBU, Grant No. IGA/FaME/2018/010 for financial support.
utb.scopus.affiliation Tomas Bata University, Zlin, Czech Republic
utb.fulltext.projects IGA/FaME/2018/010
utb.identifier.jel -
Find Full text

Files in this item

Show simple item record