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Relationship between accounting and taxation in the Czech Republic

  • Jaroslava Holeckova
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    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.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638189600000055
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    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 5 (1996)
    Issue (Month): 1 ()
    Pages: 859-869

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    Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:859-869
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