Evidence u podnikatelů fyzických osob, porovnání účetnictví a daňové evidence

• Authors: Kristina Kabourková , Dana Walterová , Martin Maršík

Title variants

EN

Evidence for businessmen individuals comparation of accounting and tax evidence

• Languages of publication: CS

Abstracts

EN

This article aims is to compare the evidence for individual businessman, who keeps accounting including tax records. Not only there are differences in numer of information, these systems provide, but due to the different way of evidence there are fundamentally different basis for calculation of income tax.

Keywords

EN

accounting; tax evidence; individual business; cash book

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2009
• Volume: 2
• Pages: 7-11

Dates

published

22.12.2009

Contributors

author

Kristina Kabourková

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Dana Walterová

• Vysoká škola technická a ekonomická v Českých Budějovicích

author

Martin Maršík

• Vysoká škola technická a ekonomická v Českých Budějovicích

• [e-mail], Redakce Littera Scripta, Okružní 10, 370 01 České Budějovice, Czech Republic