Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109932
Authors: 
Mejzlík, Ladislav
Vítek, Leoš
Roe, Jana
Year of Publication: 
2014
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 9 [Year:] 2014 [Issue:] 4 [Pages:] 4-24
Abstract: 
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of national accounting policy regulation in relation to IFRS and shows the evolution of main macroeconomic indicators of profitability and corporate taxation in the EU and the Czech Republic. The following part is based on data from the Ministry of Finance of the Czech Republic and monitors the development of corporate accounting profits, tax bases and tax deductions. All data collected for the purposes of this article were available only on an annual accrual basis as an aggregate; therefore it is not possible to draw any conclusions for any specific groups of companies or sectors. The concluding section summarizes the main findings of the paper and offers suggestions for further research.
Subjects: 
IFRS
Tax base
Czech Republic
JEL: 
H25
M41
Persistent Identifier of the first edition: 
Document Type: 
Article

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