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- W3120349382 abstract "Research background: Compliance with tax laws can be considered a global problem facing all tax administrations to a greater or lesser extent. Individuals take various steps to minimize tax liability, which is rational economic behavior. If the tax liability is minimized as part of an individual’s infringement, it is tax evasion. Many countries have begun to implement various tools using advanced technologies to address these leaks. Especially in European countries, there has recently been a trend in preventing sales cuts by introducing a sales registration system. Purpose of the article: Electronic registration of sales is a relatively new project in the Czech Republic. The main reasons for the introduction of electronic sales records were better tax collection and also the leveling of the market environment by reducing the share of the gray economy. The aim of the article is to analyze the perception of entrepreneurs to this new tool on the basis of a questionnaire survey. The research was carried out in the area of “Accommodation, food and beverage service activities”. This sector is considered to be one of the most problematic due to the presence of the shadow economy and is also one of the most important sectors in terms of the number of business entities. Methods: The data were analyzed by the chi-square test of independence and descriptive statistics. Findings & Value added: The results show a negative attitude of entrepreneurs to this new tool." @default.
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- W3120349382 date "2021-01-01" @default.
- W3120349382 modified "2023-09-24" @default.
- W3120349382 title "The Perceptions of Entrepreneurs on the Registration of Sales in Czech Republic" @default.
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- W3120349382 doi "https://doi.org/10.1051/shsconf/20219202056" @default.
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