Aim and Scope
The European Financial and Accounting Journal (EFAJ) is main English economic journal published by the Faculty of Finance and Accounting, University of Economics in Prague, since 2007 and the first Editor-in-Chief P. Marek managed the journal till June 2014.
The Journal is predominantly devoted to finance and accounting theory, policy and practise in Europe with special focus on Central Europe. Our goal is to publish quality articles based on empirical research and theoretical articles developing financial and accounting theory and policy; thus bring new findings and solutions to the development of accounting and financial theory.
The journal serves a broad range of readers – academia, business and public administration. To ensure high quality of the journal all submitted papers are subject to double blind peer review process.
The EFAJ is issued 3 – 4 times a year in combined printed and electronic form. The electronic pdf version is accessible on the internet free of charge (http://www.vse.cz/efaj/archiv.php).
We encourage all interested contributors to submit their work for consideration. Please see instructions for authors, sample paper and license contract here.
On behalf of the Editorial Board,
Ladislav MEJZLÍK, Leoš Vítek, Jana Roe
Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Jan MOLÍN, Simona JIRÁSKOVÁ
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
The IFRS as Tax Base: Potential Impact on a Small Open Economy
Miloš Tumpach, Adriana Stanková
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
Libor VAŠEK, Tereza Gluzová
Can a New Concept of Control under IFRS Have an Impact on a CCCTB?