Solilová, Veronika; Nerudová, Danuše; Bohušová, Hana; … - In: European financial and accounting journal : EFAJ 12 (2017) 1, pp. 35-50
Small and medium sized enterprises account for over 99% of all companies in Eu-ropean Union and have very important position in the EU economy in the area of growth and employment. However, they face great deal of obstacles, such as com-pliance costs of taxation, 28 different tax systems in...
