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Description
  • Prezentovány jsou argumenty pro konvergenci finačního výkaznictví a daňového systému, ale také argumenty pro oddělenost systémů. Uvedena je také rozsáhlá metodika ke meření závislosti obou systémů. Cílem příspěvku je změřit závislost systému daně z příjmu právnických osob a finančním výkaznictvím v ČR. (cs)
  • There are presented the arguments for the convergence of the financial reporting and taxation systems but also the arguments for the disconnection of the systems. The different approaches to the measurement of the relationship between corporate income tax and financial reporting are presented as well. The aim of the paper is to measure the relationship between corporate income tax and financial reporting in the Czech Republic and to compare the results with Germany and United Kingdom.
  • There are presented the arguments for the convergence of the financial reporting and taxation systems but also the arguments for the disconnection of the systems. The different approaches to the measurement of the relationship between corporate income tax and financial reporting are presented as well. The aim of the paper is to measure the relationship between corporate income tax and financial reporting in the Czech Republic and to compare the results with Germany and United Kingdom. (en)
Title
  • The realtionship between corporate income taxation and financial reporting in the Czech Republic
  • The realtionship between corporate income taxation and financial reporting in the Czech Republic (en)
  • Vazba mezi daní z příjmů právnických osob a finančním výkaznictví v ČR (cs)
skos:prefLabel
  • The realtionship between corporate income taxation and financial reporting in the Czech Republic
  • The realtionship between corporate income taxation and financial reporting in the Czech Republic (en)
  • Vazba mezi daní z příjmů právnických osob a finančním výkaznictví v ČR (cs)
skos:notation
  • RIV/62156489:43110/07:00111193!RIV08-GA0-43110___
http://linked.open.../vavai/riv/strany
  • 87;92
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA402/07/0547)
http://linked.open...iv/cisloPeriodika
  • 12
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 446601
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/07:00111193
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • corporate income tax; financial reporting; measurement (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • LT - Litevská republika
http://linked.open...ontrolniKodProRIV
  • [1540F5A45E2C]
http://linked.open...i/riv/nazevZdroje
  • Ekonomika ir vadyba
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Nerudová, Danuše
issn
  • 1822-6515
number of pages
http://localhost/t...ganizacniJednotka
  • 43110
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