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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
The Historical Comparative Analysis of Relation between Financial Reporting Rules and Tax Rules
 Mikyska, Petr ; Skálová, Jana (advisor) ; Molín, Jan (referee)
The work deals with the problem of relation between tax rules and financial reporting rules. There are analyzed the arguments for disconnection of the rules, but also the arguments for the convergence of the rules. Various approaches to measure the relation between tax rules and financial reporting rules are shown as well. The analysis of the relation between the rules in the Czech Republic is done with the method developed by Lamb, Nobes and Roberts, for it enables inter country comparison. The results have displayed, that the Czech Republic in relation between tax and financial reporting system inclines to continental system which is characterized by the connection between tax rules and financial reporting rules.
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