Regulation of Czech Accounting and Taxes in the Context of European Accounting, Taxes and Ongoing International Harmonization

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Regulation of Czech Accounting and Taxes in the Context of European Accounting, Taxes and Ongoing International Harmonization

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Regulation of Czech Accounting and Taxes in the Context of European Accounting, Taxes and Ongoing International Harmonization

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

R - Projekt Ramcoveho programu EK

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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

Počet stran výsledku

8

Strana od-do

388-395

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

17. 5. 2018

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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