THE IMPACT OF DIFFERENCES IN TAX AND ACCOUNTING   LAW ON THE ASSESSMENT OF THE EFFICIENCY OF BUSINESS   IN THE MANUFACTURING SECTOR
THE IMPACT OF DIFFERENCES IN TAX AND ACCOUNTING   LAW ON THE ASSESSMENT OF THE EFFICIENCY OF BUSINESS   IN THE MANUFACTURING SECTOR

Summary/Abstract: The purpose of the article was to introduce the spheres of business where differences in tax and accounting law exist, as well as to attempt to highlight their importance in manufacturing. In order to achieve the intended objective, it was hypothesized that some of the differences in tax and accounting law provide opportunities for manipulation in the evaluation of the achievements of the production units and have a negative impact on the management of companies. The hypothesis was verified positively, which means that differences in tax and accounting law by its inconsistency may make the process of management difficult, especially in manufacturing companies and by darkening the picture of firms, which can cause the corruption of its actual position. This in turn leads to reflection on the legal system and certainly gives reason to deepen the topic and to develop further studies.

• Details
• Contents