Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

Piotr Luty

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ISBN/ISSN:

978-83-7695-930-6

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2021

Liczba stron:

XML:ISBN/ISSN:

ONIX MARC21

Bibliografia:

. Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia. Red. Luty, Piotr . : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2021, 95 s. ISBN 978-83-7695-930-6

Bibliografia refWorks:

RT Book, Whole

SR Electronic(1)

A2 Luty, P.

T1 Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

PB Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

YR 2021

SN 978-83-7695-930-6

Bibliografia BibTex:

@Book{ 315353, author = "", editor = "Luty, Piotr", title = "Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia", publisher = "Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu", year = "2021", address = "", isbn = "978-83-7695-930-6" }

Bibliografia endNote:

TY - BOOK

AU -

ED - Luty, Piotr

TI - Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

CY -

PY - 2021

SN - 978-83-7695-930-6

ER -

Netografia (standard APA):

. Red. Luty, Piotr. Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia [baza danych online] : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2021 [dostęp: 17 07 2024]. Dostęp w Ibuk Libra: https://libra.ibuk.pl/reader/tax-avoidance-accounting-and-financial-reporting-the-perspective-of-piotr-luty-315353.

financial statements, tax avoidance, corporate tax, tax reporting

Jest to pierwsza z trzech monografii poświęconych unikaniu opodatkowania w krajach Europy Środkowej i Wschodniej, finansowana w ramach projektu z Międzynarodowego Funduszu Wyszehradzkiego. Autorami rozdziałów są naukowcy w Polski, Czech, Serbii i ...

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ISBN/ISSN:

978-83-7695-930-6

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2021

Liczba stron:

XML:ISBN/ISSN:

ONIX MARC21

Introduction (Piotr Luty)8
1. Review of research on tax avoidance and accounting (Piotr Luty, Rui Costa) 10
1.1. Introduction10
1.2. Tax avoidance in studies by researchers from the Visegrad Group and Serbia10
1.3. Tax avoidance in accounting studies by researchers from the Visegrad Group and Serbia14
1.4. Conclusions17
References18
2. Adoption of IFRS or US GAAP on intangible assets and the potential effect on the final result. A theoretical overview (Miloš Petković, Ana Obradović) 19
2.1. The role of intangibles in the corporate world19
2.1.1. Determination of intangible assets 20s23
2.1.2. Characteristics of intangible assets23
2.2. IFRS on intangible assets27
2.3. US GAAP on intangible assets30
2.4. Differences and similarities between IFRS and US GAAP32
2.5. Relations between intangible assets and final result33
References36
2.6. Conclusions36
3. Comparability of financial statements in the area of intangible assets in different financial reporting systems (Patrik Svoboda) 42
3.1. Introduction42
3.2. Intangible assets in IAS/IFRS and US GAAP45
3.3. Intangible assets according to IFRS for SMEs52
3.4. The situation in selected V4 countries53
3.5. The situation in IAS/IFRS58
References63
4. Property, plant and equipment – possibilities of influencing the financial results of entities under Polish accounting regulations and IAS 16 (including Polish tax law regulations) (Przemysław Czajor)64
4.1. Introduction64
4.2. The areas of the accounting principles of fixed assets66
4.2.1. Recognition of an asset as an item of PP&E66
4.2.2. Initial recognition66
4.3. Measurement after initial recognition68
4.3.1. Revaluation model69
4.3.2. Cost model70
4.3.3. Other costs concerning the use of PP&E73
4.4. PP&E from the perspective of the Corporate Income Tax Act74
4.4.1. Initial recognition74
4.4.2. Depreciation and other costs incurred after initial recognition75
4.5. Conclusions76
References77
5. Corporate tax reporting: effective tax rate of Serbian business entities (Goranka Knežević, Vule Mizdraković) 79
5.1. Introduction79
5.2. Procedure of corporate income tax calculation in the Republic of Serbia80
5.2.1. Calculation of the tax base81
5.2.2. Statutory and effective tax rate of the Republic of Serbia and other countries82
5.3. Adjustments of revenues and expenses in the tax balance85
5.4. Literature review86
5.5. Research on the management of an effective tax rate of Serbian business entities87
5.5.1. Research methodology88
5.5.2. Research results88
5.6. Conclusions90
References91
Summary93
List of figures95
List of tables95