SHADOW ECONOMY AND ELECTRONIC EVIDENCE OF SALES
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F17%3AN0000002" target="_blank" >RIV/25619161:_____/17:N0000002 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
SHADOW ECONOMY AND ELECTRONIC EVIDENCE OF SALES
Original language description
This article deals with a brief overview about the shadow economy in the Czech Republic and a measurement that should reduce the occurrence of this phenomenon – Electronic Evidence of Sales. It introduces a state that has already introduced the ERS – Croatia. The research used direct method of estimating the shadow economy for both hospitality and gastronomy sector. All data were processed in SPSS software. In this article, the descriptive analysis is used to a specific set of data regarding the problem of ERS. The selected data do not have normal distribution; the Spearman correlation was therefore used. The statistical significance was proven in two cases for the activity of the accounts that are reclassified every day and age number of years in function, the correlation in both cases is low.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
MEKON 2017
ISBN
978-80-248-4034-5
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
375-382
Publisher name
VŠB-TU, Ekonomická fakulta
Place of publication
Ostrava
Event location
Ostrava
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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