Chebeň, Juraj; Krajčírová, Renáta; Vaňová, … - In: Amfiteatru Economic Journal 23 (2021) 57, pp. 466-482
between total income and tax base, as well as between total income and corporate income tax, is an essential part of the … accounting result determined in the double-entry bookkeeping. The reliance is also the basis for the income tax base calculation … from which the adjusted tax base is declared, and subsequently the corporate income tax is calculated. Research results …