The Electronic Record of Sales and Impact on the Reduction of Tax Evasion

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F16%3A43874904" target="_blank" >RIV/70883521:28120/16:43874904 - 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
The Electronic Record of Sales and Impact on the Reduction of Tax Evasion
Original language description
Tax evasion is a problem not only in the Czech Republic but in other countries as well. Combating tax evasion and more efficient tax collection is one of the priorities of the government. Implementation of Electronic Records of Sales will cut down shadow economics and ensure straightening of market environment. This implementation will affect most of business subjects. The research is based on a survey. It deals with electronic revenue registry and the impact of its introduction on small businessman, natural persons and micro legal entity. The aim of this article is to identify the attitude of surveyed subject on the Electronic Records of Sale implementation. Results of the research confirms that the entrepreneurs' view of ERR differs from the view of non - entrepreneurial public.
Czech name
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Czech description
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 13th International Scientific Conference European Financial Systems 2016
ISBN
978-80-210-8308-0
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
357-364
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jun 27, 2016
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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