RT Journal Article
SR Electronic
A1 Nerudová, Danuše
A1 Bohušová, Hana
T1 Accounting and tax aspects of SME business activities on the internal market
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2014
VO 54
IS 6
SP 145
OP 158
DO 10.11118/actaun200654060145
UL https://acta.mendelu.cz/artkey/acu-200606-0016.php
AB 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.