Relationship between accounting and taxation in the Czech Republic
Changes taking place in the Czech Republic mean a return to the free market economy and private ownership. In the transition from centrally planned to market system new accounting and tax regulations were necessary. After a brief historical introduction, the paper examines the changes in relationship between accounting and taxation in the corresponding Czech legislation, the process of setting accounting regulations related to deferred tax, in particular. Recent development and experience after the year 1989 are described.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 5 (1996)
Issue (Month): 1 ()
|Contact details of provider:|| Web page: http://www.tandfonline.com/REAR20|
|Order Information:||Web: http://www.tandfonline.com/pricing/journal/REAR20|
When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:5:y:1996:i:1:p:859-869. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty)
If references are entirely missing, you can add them using this form.