Abstract
… Administration does not allow income tax to be calculated according to any … compliance costs and tax planning costs, because the number of tax base elements that deviate from cash …
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CITATION STYLE
APA
Jirásková, S., & Molín, J. (2013). Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection. European Financial and Accounting Journal, 8(2), 46–60. https://doi.org/10.18267/j.efaj.100
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