The Impact of E-sales on Birth and Death Rate of Businesses in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F17%3A50013474" target="_blank" >RIV/62690094:18450/17:50013474 - isvavai.cz</a>

Result on the web

<a href="https://is.muni.cz/do/econ/sborniky/70896034/EFS2017-Proceedings_1_final.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/70896034/EFS2017-Proceedings_1_final.pdf</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The Impact of E-sales on Birth and Death Rate of Businesses in the Czech Republic

Original language description

Since 2016 the Czech Republic has gradually been implementing the system of electronic records of sales of goods and services in cash – ´E-sales´ (Czech abbreviation: EET). It is a modern communication means between entrepreneurs and the Financial Administration of the Czech Republic. The objective of this article is to evaluate, with the support of the latest data by the Czech Statistical Office, thei nfluence of the electronic register on the birth and death rate of businesses in the Czech Republic in 2016. The contribution compares the differences between the number of newly-established and closed business units according to their size, the declared legal form of enterprise, and the basic level of nomenclature of economic activities (CZ-NACE) in the years 2010 – 2016. Methods of comparative analysis and analysis of trends are used. At the end of the paper, thanks to the net balance analysis and the average annual growth rate of new businesses analysis, we disprove the hypotheses about the significant impact of the new system introduction on the number of small and medium-sized businesses in the Czech Republic (mainly natural persons and legal entities – limited liability companies), as well as on the number of active business units according to selected economic activities in which the system was started in the first phase.

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

2017

Confidentiality

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

Article name in the collection

European financial systems 2017 : proceedings of the 14th International scientific conference

ISBN

978-80-210-8609-8

ISSN

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e-ISSN

neuvedeno

Number of pages

8

Pages from-to

187-194

Publisher name

Masarykova univerzita

Place of publication

Brno

Event location

Brno

Event date

Jun 26, 2017

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

000418110700023