Analysis of Implementing Digitalization and Automation in Accounting and Taxation in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10242921" target="_blank" >RIV/61989100:27510/19:10242921 - isvavai.cz</a>
Result on the web
<a href="https://ekf.tuke.sk/wps/wcm/connect/ekf.tuke.sk-31373/3b9f0c70-cda8-4a77-92b7-57f90fc87ae8/Trans_02_19.pdf?MOD=AJPERES&CVID=mSRRPQU&CVID=mSRRPQU&CVID=mSRRPQU&CVID=mSRRPQU" target="_blank" >https://ekf.tuke.sk/wps/wcm/connect/ekf.tuke.sk-31373/3b9f0c70-cda8-4a77-92b7-57f90fc87ae8/Trans_02_19.pdf?MOD=AJPERES&CVID=mSRRPQU&CVID=mSRRPQU&CVID=mSRRPQU&CVID=mSRRPQU</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Analysis of Implementing Digitalization and Automation in Accounting and Taxation in the Czech Republic
Original language description
This paper deals with the issue of analyzing implementation of digitization and automation in accounting and taxation in the Czech Republic. In accounting and taxation, there is a strongly accelerated trend of digitization. These changes, related to the use of emerging modern technologies in this area, are beginning to have a major impact on the future changes in the accounting and tax profession. Czech accounting and tax legislation does not respond adequately to these trends. In a number of small and medium-sized companies, there is still an obvious concern about automation and robotization when processing accounting and especially tax documents, and for this reason, digitization and automation in such companies is being implemented only little by little. Larger companies cannot do without digitization today. Issues related to larger implementation of digitization in accounting and taxation in companies include inadequate technology in case of smaller accounting software, concerns about ensuring security and conclusiveness as well as setting up control mechanisms, knowledge of related processes, stagnating legislation or misunderstanding by accountants. The paper also deals with modernization and computerization of the taxation from the perspective of financial administration.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Transactions of the Universities of Košice
ISSN
1335-2334
e-ISSN
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Volume of the periodical
neuveden
Issue of the periodical within the volume
2
Country of publishing house
SK - SLOVAKIA
Number of pages
8
Pages from-to
33-40
UT code for WoS article
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EID of the result in the Scopus database
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