Regulation of Czech Accounting and Taxes in the Context of European Accounting, Taxes and Ongoing International Harmonization
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10239008" target="_blank" >RIV/61989100:27510/18:10239008 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Regulation of Czech Accounting and Taxes in the Context of European Accounting, Taxes and Ongoing International Harmonization
Original language description
The regulation of Czech accounting, reporting and taxation has undergone major changes in the recent years, in line with the ongoing international harmonization. The result should be transparent, comparable and relevant accounting and tax information, which should contribute to the long-term objectives of the European Union. Every year, the Czech accounting and tax legislation undergoes number of significant changes which bring the Czech legislation closer to the European concept. The paper deals with this issue in connection with the new concept of accounting for the period of 2020-2030, which is being prepared by the Ministry of Finance of the Czech Republic. The upcoming changes in accounting are also connected with a major amendment to the Income Tax Act, which represents a shift of accounting away from the taxation and a reduction in existing interconnections. These changes will, among other things, have a significant impact on the increase of tax neutrality, reduction in the administrative burden, simplification of the structure of accounting and tax legislation while respecting European legal norms.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50205 - Accounting
Result continuities
Project
—
Continuities
R - Projekt Ramcoveho programu EK
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 4th International Conference on European Integration 2018 : ICEI 2018 : May 17-18, 2018, Ostrava, Czech Republic. 1st part
ISBN
978-80-248-4169-4
ISSN
2571-029X
e-ISSN
neuvedeno
Number of pages
8
Pages from-to
388-395
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
May 17, 2018
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—