Rodyti trumpą aprašą

dc.rights.licenseKūrybinių bendrijų licencija / Creative Commons licenceen_US
dc.contributor.authorVerina, Natalja
dc.contributor.authorTitko, Jelena
dc.contributor.authorLejniece, Ilona
dc.date.accessioned2024-05-06T13:25:29Z
dc.date.available2024-05-06T13:25:29Z
dc.date.issued2018
dc.identifier.isbn9786094761195en_US
dc.identifier.issn2029-4441en_US
dc.identifier.urihttps://etalpykla.vilniustech.lt/handle/123456789/154146
dc.description.abstractNowadays, responsible business conduct and corporate social responsibility (CSR) prioritized at the governmental level. Even more and more companies now report on CSR. Financial transparency, in particular responsible tax governance considered to be as a part of CRS. Authorities propose to update CRS guidelines and involve guidance on responsible tax policies. The goal of the current research was to was get an insight into the understanding of CSR by Latvian business sector representatives with the particulat focus on tax management issues. Representatives of Latvian companies from different sectors of economy were surveyed, using the authors’ developed questionnaire. The respondents were offered to evaluate a range of statements regarding the understanding of the CSR concept as a combination of diffrenet elements, the awareness of the European Parliament’s Directive on disclosure of non-financial information, as well as attitude to tax management in the framework of CSR. The results of the given research provide a platform for further investigation in the field of CSR in Latvian business environment.en_US
dc.format.extent8 p.en_US
dc.format.mediumTekstas / Texten_US
dc.language.isoenen_US
dc.relation.urihttps://etalpykla.vilniustech.lt/handle/123456789/154008en_US
dc.rightsAttribution 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.source.urihttps://bm.vgtu.lt/index.php/verslas/2018/paper/view/425en_US
dc.subjectcorporate social responsibilityen_US
dc.subjecttax governanceen_US
dc.subjectnon-financial reportingen_US
dc.subjectsurveyen_US
dc.subjectbusiness sectoren_US
dc.subjectLatviaen_US
dc.titleTax governance as a part of corporate social responsibilityen_US
dc.typeKonferencijos publikacija / Conference paperen_US
dcterms.accessRightsLaisvai prieinamas / Openly availableen_US
dcterms.accrualMethodRankinis pateikimas / Manual submissionen_US
dcterms.alternativeContemporary issues in economics engineeringen_US
dcterms.issued2018-05-04
dcterms.licenseCC BYen_US
dcterms.references64en_US
dc.description.versionTaip / Yesen_US
dc.contributor.institutionUniversity of Economics and Cultureen_US
dcterms.sourcetitle10th International Scientific Conference “Business and Management 2018”en_US
dc.identifier.eisbn9786094761188en_US
dc.identifier.eissn2029-929Xen_US
dc.publisher.nameVilnius Gediminas Technical Universityen_US
dc.publisher.nameVilniaus Gedimino technikos universitetasen_US
dc.publisher.countryLithuaniaen_US
dc.publisher.countryLietuvaen_US
dc.publisher.cityVilniusen_US
dc.identifier.doihttps://doi.org/10.3846/bm.2018.04en_US


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