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Electronic Sales Registration - For Whom Is It an Opportunity, and For Whom a Threat?

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F15%3A43926054" target="_blank" >RIV/49777513:23510/15:43926054 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Electronic Sales Registration - For Whom Is It an Opportunity, and For Whom a Threat?

  • Original language description

    Failure to report sales, not paying taxes and the subsequent consequences for tax collection by the Czech state and for the business environment are the main reasons for implementing electronic sales registration in the Czech Republic. It differs from the original intention to implement sales registration using so-called recording cash registers. After all, this presents less of a burden for small businesses, which this measure targets most of all. The aim of this paper is to explain this issue (at a time when due to a lack of knowledge it is often deliberately portrayed incorrectly by the professional community and politicians) and to point out the actual technical and administrative burden for businesses connected with electronic sales registration.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    O - Projekt operacniho programu

Others

  • Publication year

    2015

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Opportunities and Threats to Current Business Management in Cross-border Comparison 2015

  • ISBN

    978-3-86367-038-2

  • ISSN

  • e-ISSN

  • Number of pages

    8

  • Pages from-to

    11-18

  • Publisher name

    Verlag der GUC

  • Place of publication

    Chemnitz

  • Event location

    Plzeň

  • Event date

    May 21, 2015

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article