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Title:The role of tax accounting and ethical tax (corporate) governance
Authors:Hauptman, Lidija (Author)
Files:URL http://www.eaa2012.org/r/home
Work type:Unknown ()
Typology:1.08 - Published Scientific Conference Contribution
Organization:EPF - Faculty of Business and Economics
Abstract:The corporate governance framework depends on many factors such as business ethics, corporate awareness, legal, tax, regulatory, and institutional environmental and social interests of the communities in which an enterprise operates. Prior work lacks the concept of tax issue in corporate governance, despite the fact, that there is cleary an interaction between the tax system and corporate governance. This paper reveals the role of tax accounting in developing an ethical tax corporate governance of an enterprise. It focuses on the function of planning and implementation of tax accounting and suggests ways by presenting tax objectives and their impact at different levels of management hierarchy.
Year of publishing:2012
COBISS_ID:11077916 Link is opened in a new window
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Keywords:računovodstvo, davki, podjetje, upravljanje, poslovna etika


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