Hrdlička, Zdeněk; Ištvánfyová, Jana; Vítek, Leoš - In: Politická ekonomie 2010 (2010) 2, pp. 253-270
Government systems of accounting are in the EU - as well as in other developed countries - based on the GFS (national) reporting systems and a cash reporting. The presented paper aims to describe main systems of reporting tax revenues, analyse problem areas within tax accrualisation and review...