VPLYV PRIEMERNÉHO KURZU NA ZDAŇOVANIE CENNÝCH PAPIEROV

• Authors: Harumová Anna

Title variants

EN

Effect of average course on taxing of securities

• Languages of publication: SK

Abstracts

EN

The article is oriented on the accounting and the taxes aspects of the securities sale. The accounting and taxing problems of the securities are very serious. Adjusting loss from the securities sale used to be different as the loss from the sale of the other subjects. At the securities sale, very important is also accounting evidence, on the base of which is possible to lead and to adjudicate the securities for the tax purposes. The average course of the securities dimensioned on the market is crucial at the loss asserting from the sale of securities. Therefore, to monitor an average course of the securities is also important.

Keywords

EN

ACCOUNTING ASPECTS; COURSE OF SECURITIES; SECURITIES; TAXES ASPECTS

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2005
• Volume: 53
• Issue: 2
• Pages: 212-221
• Document type: ARTICLE

Contributors

author

Harumová Anna

• A. Harumova, Ustav slovenskej a svetovej ekonomiky SAV, Sancova 56, 811 05 Bratislava 1, Slovak Republik

Identifiers

CEJSH db identifier

06SKAAAA00741830