IDEAS home Printed from https://ideas.repec.org/a/ssi/jouesi/v9y2021i1p319-329.html
   My bibliography  Save this article

Accounting and tax aspects of expenses in double accounting in Slovakia

Author

Listed:
  • Nora Štangová

    (Bratislava University of Economics and Management, Slovakia)

  • Agneša Víghová

    (Bratislava University of Economics and Management, Slovakia)

Abstract

Accounting aspects of costs are defined in the Act on Accounting and Accounting Procedures, tax aspects resp. tax deductibility of costs are defined in the Income Tax Act. The aim of the article is to point out the accounting and tax aspects of costs for public administration entities as well as for business entities in the Slovak Republic. In fulfilling the set goals, the scientific method of comparison is used, which will help to identify the differences and similarities of tax and accounting aspects of cost accounting in the double-entry bookkeeping system. The comparison method will help to identify the tax and accounting aspects of cost accounting in the double-entry bookkeeping system in the Slovak Republic.

Suggested Citation

  • Nora Štangová & Agneša Víghová, 2021. "Accounting and tax aspects of expenses in double accounting in Slovakia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(1), pages 319-329, September.
    • Handle: RePEc:ssi:jouesi:v:9:y:2021:i:1:p:319-329
    DOI: 10.9770/jesi.2021.9.1(19)
    as

    Download full text from publisher

    File URL: https://jssidoi.org/jesi/uploads/articles/33/Stangova_Accounting_and_tax_aspects_of_expenses_in_double_accounting_in_Slovakia.pdf
    Download Restriction: no
    File URL: https://jssidoi.org/jesi/article/872
    Download Restriction: no
    File URL: https://libkey.io/10.9770/jesi.2021.9.1(19)?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    costs; expenses; acrual settlement; taxes; tax transformation;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ssi:jouesi:v:9:y:2021:i:1:p:319-329. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Manuela Tvaronaviciene (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.