Register of financial statements as instrument of transparency in financial administration
Register of financial statements as instrument of transparency in financial administration

Summary/Abstract: The Register of Financial Statements, established in Slovakia by the Act on Accounting in 2011, is a public administration information system within which accounting entities file financial statements, audit reports and annual reports. The Register repre¬sents an investment which simplifies business in the Slovak Republic and provides the public with an access to information online. The Register serves as an instrument for macroeconomic analysis and forecasting, as well as for detecting tax evasion. The au¬thors’ objective is to analyse the legal and financial effects of the Register of Financial Statements creation and evaluate the posi¬tive and negative effects of its introduction on entrepreneurs.

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