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Autor
Kubicová Jana (University of Economics in Bratislava, Slovakia), Záhumenská Miroslava (University of Economics in Bratislava, Slovakia)
Tytuł
Survey research on whether taxes affect decisions of Slovak managers on cross-border financial restructuring operations
Źródło
Journal of International Studies, 2017, vol. 10, nr 2, s. 74-89, tab., bibliogr. 53 poz.
Słowa kluczowe
Opodatkowanie, Przedsiębiorstwo, Transakcje transgraniczne
Taxation, Enterprises, Cross-border transactions
Uwagi
Klasyfikacja JEL: C38, C83, D22, G34, K34, L29
summ., This paper is 0,9 result of the research that has received funding from the Ministry of Education, Science, Research and Sport of the Slovak republic under the frame VEGA 1/0776/16 and 0,1 result of research supported by the Slovak Research and Development Agency under the contract No. APVV-15- 0322
Kraj/Region
Słowacja
Slovak Republic
Abstrakt
This paper main question is whether decisions of Slovak companies about cross-border financial restructuring are affected by taxes. Using a questionnaire survey we investigated the opinions of Slovak companies' managers on the selected tax provisions related to cross-border transactions. The aim was to determine whether taxes represent a major obstacle for cross-border financial restructuring. We have extracted the factors by means of exploratory factor analysis, then we have verified the differences in the identified factors between the companies of different size and level of indebtedness, and by employing logistic regression we have investigated the dependence between performing cross-border restructuring and the identified tax factors. We concluded that Slovak companies perform cross-border restructurings that are currently also tax-motivated. The intended changes of tax provisions that facilitate international tax planning will have adverse impact on motivation to perform cross-border financial restructuring operations by Slovak companies. (original abstract)
Pełny tekst
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Bibliografia
Pokaż
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Cytowane przez
Pokaż
ISSN
2071-8330
Język
eng
URI / DOI
http://dx.doi.org/10.14254/2071-8330.2017/10-2/5
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