SHADOW ECONOMY AND ELECTRONIC EVIDENCE OF SALES

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F17%3AN0000002" target="_blank" >RIV/25619161:_____/17:N0000002 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

SHADOW ECONOMY AND ELECTRONIC EVIDENCE OF SALES

Popis výsledku v původním jazyce

This article deals with a brief overview about the shadow economy in the Czech Republic and a measurement that should reduce the occurrence of this phenomenon – Electronic Evidence of Sales. It introduces a state that has already introduced the ERS – Croatia. The research used direct method of estimating the shadow economy for both hospitality and gastronomy sector. All data were processed in SPSS software. In this article, the descriptive analysis is used to a specific set of data regarding the problem of ERS. The selected data do not have normal distribution; the Spearman correlation was therefore used. The statistical significance was proven in two cases for the activity of the accounts that are reclassified every day and age number of years in function, the correlation in both cases is low.

Název v anglickém jazyce

SHADOW ECONOMY AND ELECTRONIC EVIDENCE OF SALES

Popis výsledku anglicky

This article deals with a brief overview about the shadow economy in the Czech Republic and a measurement that should reduce the occurrence of this phenomenon – Electronic Evidence of Sales. It introduces a state that has already introduced the ERS – Croatia. The research used direct method of estimating the shadow economy for both hospitality and gastronomy sector. All data were processed in SPSS software. In this article, the descriptive analysis is used to a specific set of data regarding the problem of ERS. The selected data do not have normal distribution; the Spearman correlation was therefore used. The statistical significance was proven in two cases for the activity of the accounts that are reclassified every day and age number of years in function, the correlation in both cases is low.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

MEKON 2017

ISBN

978-80-248-4034-5

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

375-382

Název nakladatele

VŠB-TU, Ekonomická fakulta

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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