Analýza vlivu společenské odpovědnosti firem na daňové plánování

Abstract

Diploma Thesis ,,Influence Analysis of Corporate Social Responsibility on Tax Planning“ is focused on corporate social responsibility and tax planning and their application in the companies traded on the Prague Stock Exchange. In the theoretical part, there is an explanation of basic concepts, such as corporate social responsibility, tax planning or tax optimization. This part also contains characteristics of the tax havens and tools which prevent their abusing. The practical part is focused on analysis of influence of corporate social responsibility on tax planning and its results. The last part focuses on comparison of the results of corporate social responsibility and tax planning between companies in Czech Republic and Poland and proposal of suitable recommendations.