J 2016

Elektronická evidencia tržieb v cestovnom ruchu v Slovenskej republike a v Českej republike

STUDNIČKA, Petr and Ludmila ŠMARDOVÁ

Basic information

Original name

Elektronická evidencia tržieb v cestovnom ruchu v Slovenskej republike a v Českej republike

Name (in English)

Electronic Evidence of Tourism Business Revenues in the Slovak Republic and the Czech Republic

Authors

STUDNIČKA, Petr and Ludmila ŠMARDOVÁ

Edition

Ekonomika a Spoločnosť, Banská Bystrica, Belianum, 2016

Other information

Language

Slovak

Type of outcome

Article in a journal

Field of Study

50600 5.6 Political science

Country of publisher

Slovakia

Confidentiality degree

is not subject to a state or trade secret

Organization unit

University College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.

Keywords (in Czech)

cestovný ruch, Česká republika, elektronická evidencia tržieb, Slovenská republika

Keywords in English

Czech Republic, Electronic Evidence of Revenues, Slovak Republic, Tourism

Tags

International impact, Reviewed
Changed: 21/6/2016 21:10, Ing. Petr Studnička, PhD.

Abstract

In English

The paper is targeting the legislation on electronic evidence of revenues in two countries with historically similar economic development. The main aim is to analyse the framework and development of legislation on electronic evidence of tourism enterprises´ revenues in the Slovak Republic and current background of its legal conditions´ preparation in the Czech Republic. It is discussing the main legal changes of the conditions and tourism business duties; the main issues in terms of the sales records through the use of the electronic cash registers. It emphasises expectations of legal changes in context of fight against the shadow economy in the Slovak Republic and the Czech Republic.