STUDNIČKA, Petr and Ludmila ŠMARDOVÁ. Elektronická evidencia tržieb v cestovnom ruchu v Slovenskej republike a v Českej republike (Electronic Evidence of Tourism Business Revenues in the Slovak Republic and the Czech Republic). Ekonomika a Spoločnosť. Banská Bystrica: Belianum, 2016, 16., 2/2015, p. 191-202.
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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
Original 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 by Changed by: Ing. Petr Studnička, PhD., učo 10778. Changed: 21/6/2016 21:10.
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.
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