The Relation between Financial Reporting Rules and Rules for Tax Base Determination
[Vazba mezi pravidly účetního výkaznictví a pravidly pro stanovení základu daně]
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DOI: 10.18267/j.cfuc.28
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References listed on IDEAS
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- Oriol Amat, 1993. "The relationship between tax regulations and financial accounting: A comparison of Germany, Spain and the United Kingdom," Economics Working Papers 46, Department of Economics and Business, Universitat Pompeu Fabra.
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More about this item
Keywords
Financial reporting rules; Tax rules; Measurement of the relation; Pravidla účetního výkaznictví; Pravidla pro stanovení základu daně; Měření vazby;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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