Browsing by Author "Otavová, Milena"
Now showing items 1-6 of 6
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Contributions Burden on Persons Active in Agriculture in Relation to Pension Aspects
(Mendelova univerzita v Brně, 2022)The paper focuses on the area of the burden of contributions to state budget with an emphasis on pension insurance contributions of employees and self-employed persons active in the agricultural sector with regard to the ... -
The impact of changes in accounting regulations on agricultural entities and their business accounts since 2016
(Mendelova univerzita v Brně, 2017)Financial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities ... -
Impact of transposition of the directive 2013/34/EU into the national laws of EU member states emphatically V4
(Mendelova univerzita v Brně, 2017)The European Union has published the Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain ... -
Influence of the Introduction of Tax Assignations on the Amount of Donations and Subsidies
(Mendelova univerzita v Brně, 2017)Tax assignations give tax-paying citizens an opportunity to make decisions about a portion of their income tax paid and determine its recipient. Tax assignations are an additional source of income for non-governmental ... -
Significant aspects of the national mergers in the Czech Republic
(Mendelova univerzita v Brně, 2018)The paper deals with issues of national mergers carried out in the year 2015 and 2016. The development of the mergers is characterized by the fact that it is a multidisciplinary areas (tax, accounting and legal), in practice ... -
Social Responsibility for Insurance Companies
(Economic Laboratory for Transition Research, 2023)The aim of the paper is to verify the quantity and quality of reporting non-financial information disclosed by commercial insurance companies based in the Czech Republic and foreign commercial insurance companies with ...
