Changes in Accounting and Taxation from 1 January 2018 and Upcoming Regulation of Accounting and Taxation from 2020-2030 in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10239598" target="_blank" >RIV/61989100:27510/18:10239598 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Changes in Accounting and Taxation from 1 January 2018 and Upcoming Regulation of Accounting and Taxation from 2020-2030 in the Czech Republic

Popis výsledku v původním jazyce

This paper presents an overview of some important changes in the accounting, reporting and taxation, including information on the new concept of accounting and taxation for the period of 2019-2020. It defines primarily changes made by the Act No. 563/1991 Sb., On Accounting, Decree No. 500/2002 Sb., and the Act No. 586/1992 Sb., On Income Tax, and other regulations concerning the Czech accounting and tax legislation. Changes were made in accordance with requirements and obligations of EU member states to transpose the Directive 2013/34/EU, which deals with financial statements, into their national legislation. Other changes mentioned in the paper are based on the already completed recodification of private law in the context of aligning and adjusting accounting and tax terminology. The paper further informs about significant changes and proposals within the newly prepared concept of accounting (in the period of 2020-2030) and the upcoming tax package from 2019, as well as the project of the Ministry of Finance of the Czech Republic &quot;MY Taxes&quot;.

Název v anglickém jazyce

Changes in Accounting and Taxation from 1 January 2018 and Upcoming Regulation of Accounting and Taxation from 2020-2030 in the Czech Republic

Popis výsledku anglicky

This paper presents an overview of some important changes in the accounting, reporting and taxation, including information on the new concept of accounting and taxation for the period of 2019-2020. It defines primarily changes made by the Act No. 563/1991 Sb., On Accounting, Decree No. 500/2002 Sb., and the Act No. 586/1992 Sb., On Income Tax, and other regulations concerning the Czech accounting and tax legislation. Changes were made in accordance with requirements and obligations of EU member states to transpose the Directive 2013/34/EU, which deals with financial statements, into their national legislation. Other changes mentioned in the paper are based on the already completed recodification of private law in the context of aligning and adjusting accounting and tax terminology. The paper further informs about significant changes and proposals within the newly prepared concept of accounting (in the period of 2020-2030) and the upcoming tax package from 2019, as well as the project of the Ministry of Finance of the Czech Republic &quot;MY Taxes&quot;.

Druh

J_ost - Ostatní články v recenzovaných periodicích

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 periodika

Transactions of the Universities of Košice

ISSN

1335-2334

e-ISSN

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Svazek periodika

neuveden

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

7

Strana od-do

16-22

Kód UT WoS článku

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EID výsledku v databázi Scopus

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