Impacts of the Electronic Records of Sales (ERS) Introduction to the Small and Medium-sized Enterprises in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F19%3A43955435" target="_blank" >RIV/49777513:23510/19:43955435 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Impacts of the Electronic Records of Sales (ERS) Introduction to the Small and Medium-sized Enterprises in the Czech Republic

Original language description

The main reason for electronic records of sales (ERS) introduction in the Czech Republic was more effective tax collection - mainly in the area of corporate income tax, income tax on natural person and value added tax. Objective of this contribution is to analyze and evaluate impacts of electronic records of sales introduction to the small and medium-sized enterprises (SMEs) in the Czech Republic. The research was conducted among SMEs having something in common with this new legislative regulation. Authors used the structured questionnaire sent to 1 705 respondents. As the evaluation method was used the correlation analysis. On the basis of the research results can be stated that more than half of all respondents does not agree with the introduction of electronic records of sales, mainly due to its great administrative demands. The research also confirmed that the greatest part of respondents recorded investment related to ERS introduction in height up to 5 000 CZK. Monthly recorded costs related to ERS were most often in the range 201 - 500 CZK. In addition to findings described in the article was also proven effect of electronic records of sales introduction on sales growth trend in evaluated segment relative to gross domestic product (GDP). Conducted research will be used as a starting point for further research in described area.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2019

Confidentiality

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

Article name in the collection

EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT THROUGH VISION 2020

ISBN

978-0-9998551-2-6

ISSN

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e-ISSN

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Number of pages

10

Pages from-to

2593-2602

Publisher name

INTERNATIONAL BUSINESS INFORMATION MANAGEMENT ASSOCIATION-IBIMA

Place of publication

NORRISTOWN, Pennsylvania

Event location

Granada, Spain

Event date

Apr 10, 2019

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

000503988804020