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Relationship between accounting and taxation in the Czech Republic

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  • Jaroslava Holeckova

Abstract

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.

Suggested Citation

  • Jaroslava Holeckova, 1996. "Relationship between accounting and taxation in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 5(1), pages 859-869.
  • Handle: RePEc:taf:euract:v:5:y:1996:i:1:p:859-869
    DOI: 10.1080/09638189600000055
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    Cited by:

    1. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    2. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
    3. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    4. repec:dau:papers:123456789/2091 is not listed on IDEAS
    5. Craner, John & Krzywda, Danuta & Novotny, Jiri & Schroeder, Marek, 2000. "The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context," The International Journal of Accounting, Elsevier, vol. 35(3), pages 355-397, September.

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