Range of data reported to the requirements of the IAS 12 and impact of the IFRS adoption for tax purposes in the tax collection of the Czech Republic
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DOI: 10.11118/actaun201361040961
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- Stetter, Thorsten & Spengel, Christoph & Jacobs, Otto H. & Wendt, Carsten, 2005. "EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer," ZEW Discussion Papers 05-37, ZEW - Leibniz Centre for European Economic Research.
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Keywords
International Financial Reporting Standards; tax base of income; tax collection; relation between tax and accounting; Czech Tax Administration; accounting profit or loss; effective tax rate;All these keywords.
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