Investigation of the Occurrence of the Shadow Economy and Experience with Electronic Records of Sales

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F17%3AN0000001" target="_blank" >RIV/25619161:_____/17:N0000001 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.mic-vis.eu/Conference/BookOfPapers" target="_blank" >http://www.mic-vis.eu/Conference/BookOfPapers</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Investigation of the Occurrence of the Shadow Economy and Experience with Electronic Records of Sales

Popis výsledku v původním jazyce

The article focuses on definitions and measurement of the shadow economy. It provides an overview about its size and the most frequent activities in the Czech Republic. The system of ERS was introduced in the Czech Republic in December 2016. Croatia already has a longer experience with this system and according to the Croatian Ministry of Finance, all results show the success of fiscalisation. Both countries introduced the ERC system in the first stage for catering and accommodation services. Secondary data were used for an overview of the shadow economy in the Czech Republic and Croatia. The questionnaire was used to conduct a large research, but only selected results in relation with the topic of ERS are provided for the purpose of this article. In this article, the descriptive analysis and the Spearman correlation was used; all data were processed in SPSS software. The volume of the shadow economy in the Czech Republic is estimated at 15.4% of GDP which is comparable with the EU-28. Approximately two-thirds of the shadow economy is attributed to "under-the-counter" work and one-third to undeclared income. The European average share of shadow economy is estimated at 18.5%. The shadow economy in relative terms is highest in the case of household and production. The hidden economy is also important in the hotel sector, catering, hospitality and construction. According to the absolute size, the hidden economy has the greatest volume in construction, wholesale and retail trade and manufacturing. According to the realised research, the respondents have rather positive opinions about the implementation of ERS in the Czech Republic.

Název v anglickém jazyce

Investigation of the Occurrence of the Shadow Economy and Experience with Electronic Records of Sales

Popis výsledku anglicky

The article focuses on definitions and measurement of the shadow economy. It provides an overview about its size and the most frequent activities in the Czech Republic. The system of ERS was introduced in the Czech Republic in December 2016. Croatia already has a longer experience with this system and according to the Croatian Ministry of Finance, all results show the success of fiscalisation. Both countries introduced the ERC system in the first stage for catering and accommodation services. Secondary data were used for an overview of the shadow economy in the Czech Republic and Croatia. The questionnaire was used to conduct a large research, but only selected results in relation with the topic of ERS are provided for the purpose of this article. In this article, the descriptive analysis and the Spearman correlation was used; all data were processed in SPSS software. The volume of the shadow economy in the Czech Republic is estimated at 15.4% of GDP which is comparable with the EU-28. Approximately two-thirds of the shadow economy is attributed to "under-the-counter" work and one-third to undeclared income. The European average share of shadow economy is estimated at 18.5%. The shadow economy in relative terms is highest in the case of household and production. The hidden economy is also important in the hotel sector, catering, hospitality and construction. According to the absolute size, the hidden economy has the greatest volume in construction, wholesale and retail trade and manufacturing. According to the realised research, the respondents have rather positive opinions about the implementation of ERS in the Czech Republic.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Imagining the Mediterranean: Challenges and Perspectives

ISBN

978-953-8101-02-1

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

213-223

Název nakladatele

Institute of Social Science Ivo Pilar, VERN Group, HAZU, EMAN

Místo vydání

Chorvatsko

Místo konání akce

Chorvatsko

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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