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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2021-03-15  |  Accepted: 2021-06-28  |  Published: 2021-09-30

Title

Accounting and tax aspects of expenses in double accounting in Slovakia


Abstract

Accounting aspects of costs are defined in the Act on Accounting and Accounting Procedures, tax aspects resp. tax deductibility of costs are defined in the Income Tax Act. The aim of the article is to point out the accounting and tax aspects of costs for public administration entities as well as for business entities in the Slovak Republic. In fulfilling the set goals, the scientific method of comparison is used, which will help to identify the differences and similarities of tax and accounting aspects of cost accounting in the double-entry bookkeeping system. The comparison method will help to identify the tax and accounting aspects of cost accounting in the double-entry bookkeeping system in the Slovak Republic.


Keywords

costs, expenses, acrual settlement, taxes, tax transformation


JEL classifications

H83


URI

http://jssidoi.org/jesi/article/872


DOI


Pages

319-329


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Štangová, Nora
Bratislava University of Economics and Management, Bratislava, Slovakia http://www.vsemba.sk
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Víghová, Agneša
Bratislava University of Economics and Management, Bratislava, Slovakia http://www.vsemba.sk
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

9


Number

1


Issue date

September 2021


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

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References