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ELECTRONIC RECORDS OF SALES (ERS) - PROS & CONS

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F17%3AN0000014" target="_blank" >RIV/25619161:_____/17:N0000014 - isvavai.cz</a>

  • Result on the web

    <a href="https://www.vsh.cz/file.php?id=551" target="_blank" >https://www.vsh.cz/file.php?id=551</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    ELECTRONIC RECORDS OF SALES (ERS) - PROS & CONS

  • Original language description

    Current efforts aiming at more transparent entrepreneurial environment excite the society ever more. Last variation of the efforts is fostered through the ERS introduction. Some entrepreneurs condemn the system as a tool of bureaucracy. Its exponents justify it as a tool for fighting dishonest entrepreneurs. Each entrepreneur should have their freedom. Freedom, however, does not mean that there do not exist any duties. The government justifies it as a tool for better tax collection. The main aim of the efforts is to launch such a system that treats small, and big companies, equally and fight against grey economy.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50204 - Business and management

Result continuities

  • Project

  • 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

  • Name of the periodical

    Czech Hospitality and Tourism Papers

  • ISSN

    1801-1535

  • e-ISSN

  • Volume of the periodical

    XIII.

  • Issue of the periodical within the volume

    28/2017

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    9

  • Pages from-to

    46-54

  • UT code for WoS article

  • EID of the result in the Scopus database