Český finanční a účetní časopis 2009(2):46-56 | DOI: 10.18267/j.cfuc.28

The Relation between Financial Reporting Rules and Rules for Tax Base Determination

Danuše Nerudová
Doc. Ing. Danuše Nerudová, Ph.D. - vedoucí ústavu; Ústav účetnictví a daní, Provozně ekonomická fakulta, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno; <d.nerudova@seznam.cz>.

The paper deals with the problem of relation between financial reporting rules and tax rules. There are analyzed the arguments for the convergence of the rules, but also the arguments for the disconnection of the rules. Different attitudes towards the measurement of the relation between financial reporting rules and tax rules are presented as well. The measurement of the relation between the rules in the Czech Republic is done by the method developed by Lamb, Nobes and Roberts, for it enables inter country comparison. The results have shown, that Czech Republic seems to be in the middle between the Anglo-Saxon system, under which the disconnection predominates and between the continental system which is characterized by the very close connection between the financial reporting rules and tax rules.

Keywords: Financial reporting rules; Tax rules; Measurement of the relation.
JEL classification: H20, M41

Published: June 1, 2009  Show citation

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Nerudová, D. (2009). The Relation between Financial Reporting Rules and Rules for Tax Base Determination. Czech Financial and Accounting Journal, 2009(2), 46-56. doi: 10.18267/j.cfuc.28
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