Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection
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DOI: 10.18267/j.efaj.100
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More about this item
Keywords
accounting profit or loss; effective tax rate; income tax base; International Financial Reporting Standards; tax collection;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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