Transition from tax records to double-entry bookkeeping in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Transition from tax records to double-entry bookkeeping in the Czech Republic

Popis výsledku v původním jazyce

The aim of this paper is to describe the process of transition from tax records to double-entry bookkeeping in the Czech Republic. The transfer of tax records on double-entry bookkeeping is not a simple matter for physical person and it is not so often used in the Czech Republic. It is expected that it will change. The prerequisite is a change in legislation which have occurred since January 1, 2014. Specifically, the new Law No. 90/2012 Coll. on commercial companies and cooperatives (Law on commercialcorporations), which replaced the Act No. 513/1991 Coll. Commercial Code. One of the major changes is the reduction of the share capital of a limited liability company from CZK 200,000 to CZK 1. This change may be the reason for the change of legal formfor many physical persons. The transition is by physical person done optional or mandatory. Mostly is the transition done mandatory due crossing sales. The physical person must convert tax records into double-entry bookkeeping in case of

Název v anglickém jazyce

Transition from tax records to double-entry bookkeeping in the Czech Republic

Popis výsledku anglicky

The aim of this paper is to describe the process of transition from tax records to double-entry bookkeeping in the Czech Republic. The transfer of tax records on double-entry bookkeeping is not a simple matter for physical person and it is not so often used in the Czech Republic. It is expected that it will change. The prerequisite is a change in legislation which have occurred since January 1, 2014. Specifically, the new Law No. 90/2012 Coll. on commercial companies and cooperatives (Law on commercialcorporations), which replaced the Act No. 513/1991 Coll. Commercial Code. One of the major changes is the reduction of the share capital of a limited liability company from CZK 200,000 to CZK 1. This change may be the reason for the change of legal formfor many physical persons. The transition is by physical person done optional or mandatory. Mostly is the transition done mandatory due crossing sales. The physical person must convert tax records into double-entry bookkeeping in case of

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

EBES 2014

ISBN

978-605-64002-8-5

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

2754-2764

Název nakladatele

Teknik Basim Tanitim Matbaacilik

Místo vydání

Istanbul

Místo konání akce

Barcelona

Datum konání akce

23. 10. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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