Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F19%3A43899465" target="_blank" >RIV/60076658:12510/19:43899465 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic

Popis výsledku v původním jazyce

SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organization for Economic Co-operation and Development (OECD). The aim of this paper is to compare the state of implementation of SAF-T into ERP systems in individual OECD countries and explaining the purpose of SAF-T use. Emphasis is placed on the Czech Republic, where the current state of e-reporting in the area of audit and state control of legal entities is currently represented by the VAT audit report and the electronic cash record system (EET). The paper should be considered as a contribution to the application and development of Enterprise Resource Planning Information Systems in the Czech Republic.

Název v anglickém jazyce

Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic

Popis výsledku anglicky

SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organization for Economic Co-operation and Development (OECD). The aim of this paper is to compare the state of implementation of SAF-T into ERP systems in individual OECD countries and explaining the purpose of SAF-T use. Emphasis is placed on the Czech Republic, where the current state of e-reporting in the area of audit and state control of legal entities is currently represented by the VAT audit report and the electronic cash record system (EET). The paper should be considered as a contribution to the application and development of Enterprise Resource Planning Information Systems in the Czech Republic.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

10201 - Computer sciences, information science, bioinformathics (hardware development to be 2.2, social aspect to be 5.8)

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

9th International Conference on Advanced Computer Information Technologies (ACIT)

ISBN

978-1-72810-449-2

ISSN

—

e-ISSN

—

Počet stran výsledku

4

Strana od-do

405-408

Název nakladatele

Jihočeská univerzita v Českých Budějovicích

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

5. 6. 2019

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

000502830500097