Impacts of the Electronic Records of Sales (ERS) Introduction to the Small and Medium-sized Enterprises in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F19%3A43955435" target="_blank" >RIV/49777513:23510/19:43955435 - 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

Impacts of the Electronic Records of Sales (ERS) Introduction to the Small and Medium-sized Enterprises in the Czech Republic

Popis výsledku v původním jazyce

The main reason for electronic records of sales (ERS) introduction in the Czech Republic was more effective tax collection - mainly in the area of corporate income tax, income tax on natural person and value added tax. Objective of this contribution is to analyze and evaluate impacts of electronic records of sales introduction to the small and medium-sized enterprises (SMEs) in the Czech Republic. The research was conducted among SMEs having something in common with this new legislative regulation. Authors used the structured questionnaire sent to 1 705 respondents. As the evaluation method was used the correlation analysis. On the basis of the research results can be stated that more than half of all respondents does not agree with the introduction of electronic records of sales, mainly due to its great administrative demands. The research also confirmed that the greatest part of respondents recorded investment related to ERS introduction in height up to 5 000 CZK. Monthly recorded costs related to ERS were most often in the range 201 - 500 CZK. In addition to findings described in the article was also proven effect of electronic records of sales introduction on sales growth trend in evaluated segment relative to gross domestic product (GDP). Conducted research will be used as a starting point for further research in described area.

Název v anglickém jazyce

Impacts of the Electronic Records of Sales (ERS) Introduction to the Small and Medium-sized Enterprises in the Czech Republic

Popis výsledku anglicky

The main reason for electronic records of sales (ERS) introduction in the Czech Republic was more effective tax collection - mainly in the area of corporate income tax, income tax on natural person and value added tax. Objective of this contribution is to analyze and evaluate impacts of electronic records of sales introduction to the small and medium-sized enterprises (SMEs) in the Czech Republic. The research was conducted among SMEs having something in common with this new legislative regulation. Authors used the structured questionnaire sent to 1 705 respondents. As the evaluation method was used the correlation analysis. On the basis of the research results can be stated that more than half of all respondents does not agree with the introduction of electronic records of sales, mainly due to its great administrative demands. The research also confirmed that the greatest part of respondents recorded investment related to ERS introduction in height up to 5 000 CZK. Monthly recorded costs related to ERS were most often in the range 201 - 500 CZK. In addition to findings described in the article was also proven effect of electronic records of sales introduction on sales growth trend in evaluated segment relative to gross domestic product (GDP). Conducted research will be used as a starting point for further research in described area.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

EDUCATION EXCELLENCE AND INNOVATION MANAGEMENT THROUGH VISION 2020

ISBN

978-0-9998551-2-6

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

2593-2602

Název nakladatele

INTERNATIONAL BUSINESS INFORMATION MANAGEMENT ASSOCIATION-IBIMA

Místo vydání

NORRISTOWN, Pennsylvania

Místo konání akce

Granada, Spain

Datum konání akce

10. 4. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000503988804020