Implementation of electronic records of sales in the Czech Republic and it's economic benefits

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F17%3A50013860" target="_blank" >RIV/62690094:18450/17:50013860 - isvavai.cz</a>

Výsledek na webu

<a href="https://munispace.muni.cz/index.php/munispace/catalog/book/940" target="_blank" >https://munispace.muni.cz/index.php/munispace/catalog/book/940</a>

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Implementation of electronic records of sales in the Czech Republic and it's economic benefits

Popis výsledku v původním jazyce

This article aims to evaluate the main benefits and effects of the Electronic records of sales (hereinafter referred to as EET). EET obligation was compulsory established for all legal entities doing business in the country. EET system is starting in several stages. The first stage covered the restaurants and hotels. The second stage covered approximately 250 thousand of traders. Final third and fourth stage will cover the rest of legal entities in the Czech Republic. The objective of implementing the EET system is straightening business environment for all legal entities in the Czech Republic, because part of the economic activity takes place in the so-called shadow zone that is not under the control of financial administration of the state. State administration expects the increase of tax collection. In the article there will be examined recent experience with tax collection and the impact of implementing EET on the state budget. There will also be evaluated the benefits to businesses and government entities. Based on the review of existing models of Electronic records of sales there will be compared amount of collect taxes and economic situation with other countries that have implemented EET with an emphasis on the Republic of Croatia.

Název v anglickém jazyce

Implementation of electronic records of sales in the Czech Republic and it's economic benefits

Popis výsledku anglicky

This article aims to evaluate the main benefits and effects of the Electronic records of sales (hereinafter referred to as EET). EET obligation was compulsory established for all legal entities doing business in the country. EET system is starting in several stages. The first stage covered the restaurants and hotels. The second stage covered approximately 250 thousand of traders. Final third and fourth stage will cover the rest of legal entities in the Czech Republic. The objective of implementing the EET system is straightening business environment for all legal entities in the Czech Republic, because part of the economic activity takes place in the so-called shadow zone that is not under the control of financial administration of the state. State administration expects the increase of tax collection. In the article there will be examined recent experience with tax collection and the impact of implementing EET on the state budget. There will also be evaluated the benefits to businesses and government entities. Based on the review of existing models of Electronic records of sales there will be compared amount of collect taxes and economic situation with other countries that have implemented EET with an emphasis on the Republic of Croatia.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

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

International scientific conference of business economics management and marketing (ISCOBEMM 2017)

ISBN

978-80-210-8714-9

ISSN

—

e-ISSN

neuvedeno

Počet stran výsledku

9

Strana od-do

171-179

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Zaječí

Datum konání akce

25. 5. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000432090800018