Bánociová, Anna; Ťahlová, Slavomíra - In: Journal of risk and financial management : JRFM 13 (2020) 10/241, pp. 1-14
higher tax liability by tax loss amortization to reduce their income tax payable. Based on the review of literature from the … field of legislation concerning the tax loss amortization by using the descriptive statistics of selected corporate and tax … 2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the …