Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies
[Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnami]
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DOI: 10.18267/j.cfuc.548
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References listed on IDEAS
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More about this item
Keywords
Technical reserves; Corporate income tax; Czech Republic; Slovakia; Technické rezervy; Daň z příjmů právnických osob; Česká republika; Slovensko;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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