THE ELECTRONIC RECORDS OF SALES IN THE LIGHT OF THE CURRENT BUSINESS WORLD DEVELOPMENT

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F17%3A76344" target="_blank" >RIV/60460709:41110/17:76344 - isvavai.cz</a>
Alternative codes found
RIV/60460709:41110/21:86921
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
THE ELECTRONIC RECORDS OF SALES IN THE LIGHT OF THE CURRENT BUSINESS WORLD DEVELOPMENT
Original language description
The Czech Republic has been introducing the system of the electronic records of cash sales of goods and services, in four phases since 2016. E-sales are modern way of prompt communication between the entrepreneurs and the Financial Administration. These records concern legal persons with business activity and natural persons with business activity with tax residency in the Czech Republic. This contribution describes the legal and regulatory requirements for electronic records of sales in the Czech Republic, describes the reasons for the introduction of electronic records of sales in the Czech Republic, defines the expected benefits (especially in public budget revenues and to society in general) and pitfalls (considered by its opponents to be great risks), compares the advantages and disadvantages of technical means for recording sales and assesses the electronic records of sales in the global context. The electronic records of sales should increase the efficiency of tax audits and serve as
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Globalization and Its Socio-Economic Consequences
ISBN
978-80-8154-212-1
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
1638-1645
Publisher name
ZU - UNIVERSITY OF ZILINA
Place of publication
Zilina
Event location
Rajecke Teplice, Slovakia
Event date
Oct 4, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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