THE ELECTRONIC RECORDS OF SALES IN THE LIGHT OF THE CURRENT BUSINESS WORLD DEVELOPMENT

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F17%3A76344" target="_blank" >RIV/60460709:41110/17:76344 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/60460709:41110/21:86921

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

THE ELECTRONIC RECORDS OF SALES IN THE LIGHT OF THE CURRENT BUSINESS WORLD DEVELOPMENT

Popis výsledku v původním jazyce

The Czech Republic has been introducing the system of the electronic records of cash sales of goods and services, in four phases since 2016. E-sales are modern way of prompt communication between the entrepreneurs and the Financial Administration. These records concern legal persons with business activity and natural persons with business activity with tax residency in the Czech Republic. This contribution describes the legal and regulatory requirements for electronic records of sales in the Czech Republic, describes the reasons for the introduction of electronic records of sales in the Czech Republic, defines the expected benefits (especially in public budget revenues and to society in general) and pitfalls (considered by its opponents to be great risks), compares the advantages and disadvantages of technical means for recording sales and assesses the electronic records of sales in the global context. The electronic records of sales should increase the efficiency of tax audits and serve as

Název v anglickém jazyce

THE ELECTRONIC RECORDS OF SALES IN THE LIGHT OF THE CURRENT BUSINESS WORLD DEVELOPMENT

Popis výsledku anglicky

The Czech Republic has been introducing the system of the electronic records of cash sales of goods and services, in four phases since 2016. E-sales are modern way of prompt communication between the entrepreneurs and the Financial Administration. These records concern legal persons with business activity and natural persons with business activity with tax residency in the Czech Republic. This contribution describes the legal and regulatory requirements for electronic records of sales in the Czech Republic, describes the reasons for the introduction of electronic records of sales in the Czech Republic, defines the expected benefits (especially in public budget revenues and to society in general) and pitfalls (considered by its opponents to be great risks), compares the advantages and disadvantages of technical means for recording sales and assesses the electronic records of sales in the global context. The electronic records of sales should increase the efficiency of tax audits and serve as

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Globalization and Its Socio-Economic Consequences

ISBN

978-80-8154-212-1

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

1638-1645

Název nakladatele

ZU - UNIVERSITY OF ZILINA

Místo vydání

Zilina

Místo konání akce

Rajecke Teplice, Slovakia

Datum konání akce

4. 10. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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