Accounting and tax aspects of SME business activities on the internal market
Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles can be considered different national accounting and tax systems. At present it i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Mendel University Press
2006-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/54/6/0145/ |
| Summary: | Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles. The most important obstacles can be considered different national accounting and tax systems. At present it is obvious that certain degree of accounting and tax harmonization has to take place. The aim of the paper is to introduce different attitudes to harmonization of accounting for SME, to analyze the impacts of missing harmonization in above stated areas on the activities of SMEs on the internal market. |
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| ISSN: | 1211-8516 2464-8310 |