The Impact of E-sales on Birth and Death Rate of Businesses in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F17%3A50013474" target="_blank" >RIV/62690094:18450/17:50013474 - isvavai.cz</a>

Výsledek na webu

<a href="https://is.muni.cz/do/econ/sborniky/70896034/EFS2017-Proceedings_1_final.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/70896034/EFS2017-Proceedings_1_final.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Impact of E-sales on Birth and Death Rate of Businesses in the Czech Republic

Popis výsledku v původním jazyce

Since 2016 the Czech Republic has gradually been implementing the system of electronic records of sales of goods and services in cash – ´E-sales´ (Czech abbreviation: EET). It is a modern communication means between entrepreneurs and the Financial Administration of the Czech Republic. The objective of this article is to evaluate, with the support of the latest data by the Czech Statistical Office, thei nfluence of the electronic register on the birth and death rate of businesses in the Czech Republic in 2016. The contribution compares the differences between the number of newly-established and closed business units according to their size, the declared legal form of enterprise, and the basic level of nomenclature of economic activities (CZ-NACE) in the years 2010 – 2016. Methods of comparative analysis and analysis of trends are used. At the end of the paper, thanks to the net balance analysis and the average annual growth rate of new businesses analysis, we disprove the hypotheses about the significant impact of the new system introduction on the number of small and medium-sized businesses in the Czech Republic (mainly natural persons and legal entities – limited liability companies), as well as on the number of active business units according to selected economic activities in which the system was started in the first phase.

Název v anglickém jazyce

The Impact of E-sales on Birth and Death Rate of Businesses in the Czech Republic

Popis výsledku anglicky

Since 2016 the Czech Republic has gradually been implementing the system of electronic records of sales of goods and services in cash – ´E-sales´ (Czech abbreviation: EET). It is a modern communication means between entrepreneurs and the Financial Administration of the Czech Republic. The objective of this article is to evaluate, with the support of the latest data by the Czech Statistical Office, thei nfluence of the electronic register on the birth and death rate of businesses in the Czech Republic in 2016. The contribution compares the differences between the number of newly-established and closed business units according to their size, the declared legal form of enterprise, and the basic level of nomenclature of economic activities (CZ-NACE) in the years 2010 – 2016. Methods of comparative analysis and analysis of trends are used. At the end of the paper, thanks to the net balance analysis and the average annual growth rate of new businesses analysis, we disprove the hypotheses about the significant impact of the new system introduction on the number of small and medium-sized businesses in the Czech Republic (mainly natural persons and legal entities – limited liability companies), as well as on the number of active business units according to selected economic activities in which the system was started in the first phase.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

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

European financial systems 2017 : proceedings of the 14th International scientific conference

ISBN

978-80-210-8609-8

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

8

Strana od-do

187-194

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

26. 6. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000418110700023