Electronic Registration of Sales - Analyse and Appraisal of Implementation of the New Obligation for Entrepreneurs in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10237013" target="_blank" >RIV/61989100:27510/17:10237013 - 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

Electronic Registration of Sales - Analyse and Appraisal of Implementation of the New Obligation for Entrepreneurs in the Czech Republic

Popis výsledku v původním jazyce

This article is focused on analyse and appraisal of the sequential implementation of the electronic registration of sales in the Czech Republic, the process of which started in April 2016 by a declaration of the act on electronic registration of sales in the statute book. In December 2016 a gradual achievement process of the law began to be realized in particularly prepared phases. The authors of the article have been focused on analyse of actual results of EET in numbers and data. They were also evaluating the implementation of this new obligation of entrepreneurs in connection with accounting as well as with tax impacts including the relatively extensive update of the legislative area that affected first of all the Act No. 586/1992 Coll. on income tax and Act No. 235/2004 Coll. on value added tax. The topic of the article is also a presentation of costs on the implementation of EET from the view of the state.

Název v anglickém jazyce

Electronic Registration of Sales - Analyse and Appraisal of Implementation of the New Obligation for Entrepreneurs in the Czech Republic

Popis výsledku anglicky

This article is focused on analyse and appraisal of the sequential implementation of the electronic registration of sales in the Czech Republic, the process of which started in April 2016 by a declaration of the act on electronic registration of sales in the statute book. In December 2016 a gradual achievement process of the law began to be realized in particularly prepared phases. The authors of the article have been focused on analyse of actual results of EET in numbers and data. They were also evaluating the implementation of this new obligation of entrepreneurs in connection with accounting as well as with tax impacts including the relatively extensive update of the legislative area that affected first of all the Act No. 586/1992 Coll. on income tax and Act No. 235/2004 Coll. on value added tax. The topic of the article is also a presentation of costs on the implementation of EET from the view of the state.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Transactions of the Universities of Košice

ISSN

1335-2334

e-ISSN

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Svazek periodika

neuveden

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

7

Strana od-do

33-39

Kód UT WoS článku

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EID výsledku v databázi Scopus

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