Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31110%2F13%3A00043057" target="_blank" >RIV/61384399:31110/13:00043057 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection
Original language description
Main topics of the document: International Financial Reporting Standards; income tax base; tax collection; accounting profit or loss
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F12%2F1901" target="_blank" >GAP403/12/1901: Assumptions for Introduction of the IFRS As an Alternative Tax Base in a Small Open Economy: Evaluation of Its Impact on Country’s Competitiveness</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
European Financial and Accounting Journal
ISSN
1802-2197
e-ISSN
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Volume of the periodical
8
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
15
Pages from-to
46-60
UT code for WoS article
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EID of the result in the Scopus database
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