Digital Transformation of Tax and Accounting Processes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F24%3A43972716" target="_blank" >RIV/49777513:23510/24:43972716 - isvavai.cz</a>

Výsledek na webu

<a href="https://papers.academic-conferences.org/index.php/ecie/article/view/2541" target="_blank" >https://papers.academic-conferences.org/index.php/ecie/article/view/2541</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.34190/ecie.19.1.2541" target="_blank" >10.34190/ecie.19.1.2541</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Digital Transformation of Tax and Accounting Processes

Popis výsledku v původním jazyce

The world today is changing rapidly in many ways. Fundamental changes that differ country by country are visible also in the area of taxes and accounting. New activities whose adoption is enabled due to the great development of technologies in fact exert pressure on individual economic subjects′ actions in many areas. This is visible also in supporting activities like tax and accounting processing. Setting of business processes has to be therefore changed quite often as a reaction to the frequent changes in legislation regulating these areas. Legislation in these two areas, taken from the Czech accounting units′ point of view, changes so often. Even if these changes of the legislative framework can be described as more frequent in the area of taxation (great change at least twice a year, often in the area of income taxes), this year the great change happened also in the area of accounting. In association with the adoption of the New accounting act started to be influenced set accounting processes of accounting units concerned. New accounting act should come into force since January 1, 2025. The aim of this contribution is to identify and, through the analysis of the development of digitalization tools, assess the possibilities of selected accounting units in the area of digital transformation of tax and accounting processes. This contribution uses, with the intention to describe and assess the situation in above specified areas, information focused on related significant legislative changes and relevant research methods to which belong literature research of professional publications, analysis of information and methodical support in specified area (provided mainly by the state authorities). The intention of the authors is to assess the degree of use of digitalization by selected, in the contribution further specified, accounting units. Therefore, in the final part of the contribution, obtained results are summarized using the method of synthesis.

Název v anglickém jazyce

Digital Transformation of Tax and Accounting Processes

Popis výsledku anglicky

The world today is changing rapidly in many ways. Fundamental changes that differ country by country are visible also in the area of taxes and accounting. New activities whose adoption is enabled due to the great development of technologies in fact exert pressure on individual economic subjects′ actions in many areas. This is visible also in supporting activities like tax and accounting processing. Setting of business processes has to be therefore changed quite often as a reaction to the frequent changes in legislation regulating these areas. Legislation in these two areas, taken from the Czech accounting units′ point of view, changes so often. Even if these changes of the legislative framework can be described as more frequent in the area of taxation (great change at least twice a year, often in the area of income taxes), this year the great change happened also in the area of accounting. In association with the adoption of the New accounting act started to be influenced set accounting processes of accounting units concerned. New accounting act should come into force since January 1, 2025. The aim of this contribution is to identify and, through the analysis of the development of digitalization tools, assess the possibilities of selected accounting units in the area of digital transformation of tax and accounting processes. This contribution uses, with the intention to describe and assess the situation in above specified areas, information focused on related significant legislative changes and relevant research methods to which belong literature research of professional publications, analysis of information and methodical support in specified area (provided mainly by the state authorities). The intention of the authors is to assess the degree of use of digitalization by selected, in the contribution further specified, accounting units. Therefore, in the final part of the contribution, obtained results are summarized using the method of synthesis.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 19th European Conference on Innovation and Entrepreneurship

ISBN

978-1-917204-15-6

ISSN

2049-1050

e-ISSN

2049-1069

Počet stran výsledku

8

Strana od-do

129-136

Název nakladatele

Academic Conferences International

Místo vydání

Reading

Místo konání akce

Paris-Nanterre

Datum konání akce

26. 9. 2024

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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