Rodyti trumpą aprašą

dc.rights.licenseKūrybinių bendrijų licencija / Creative Commons licenceen_US
dc.contributor.authorHonková, Irena
dc.contributor.authorKuběnka, Michal
dc.contributor.authorMázlovský, Martin
dc.date.accessioned2024-09-26T07:47:12Z
dc.date.available2024-09-26T07:47:12Z
dc.date.issued2024
dc.date.submitted2024-02-26
dc.identifier.citationHonková, I., Kuběnka, M., & Mázlovský, M. (2024). The impact of the introduction of electronic records of sales on the reporting of sales in the hospitality industry. In New Trends in Contemporary Economics, Business and Management. Selected Proceedings of the 14th International Scientific Conference “Business and Management 2024”, pp. 622–629. https://doi.org/10.3846/bm.2024.1185en_US
dc.identifier.issn2029-4441en_US
dc.identifier.urihttps://etalpykla.vilniustech.lt/handle/123456789/154931
dc.description.abstractIn 2015, electronic records of sales were introduced in the Czech Republic. Before this year, there was no control of cash sales. There have been long discussions on this topic, how to prevent the reduction of tax liability in the country. Finally, a law on sales registration was proposed. The main goal of this contribution is to find out what impact the introduction of electronic sales records had on the reporting of sales in the hospitality industry. The results are evaluated using three different statistical tests. All the calculated tests came to the same conclusion. The introduction of electronic records of sales had an impact on the reporting of sales in the hospitality industry. The impact of the introduction of electronic records of sales thus eliminated tax evasion.en_US
dc.format.extent8 p.en_US
dc.format.mediumTekstas / Texten_US
dc.language.isoenen_US
dc.relation.urihttps://etalpykla.vilniustech.lt/handle/123456789/154651en_US
dc.relation.urihttps://etalpykla.vilniustech.lt/handle/123456789/154652en_US
dc.rightsAttribution 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/*
dc.source.urihttps://vilniustech.lt/bmen_US
dc.subjectEETen_US
dc.subjectelectronic records of salesen_US
dc.subjectreporting of salesen_US
dc.subjecthospitalityen_US
dc.subjecttax evasionen_US
dc.titleThe impact of the introduction of electronic records of sales on the reporting of sales in the hospitality industryen_US
dc.typeKonferencijos publikacija / Conference paperen_US
dcterms.accessRightsLaisvai prieinamas / Openly availableen_US
dcterms.accrualMethodRankinis pateikimas / Manual submissionen_US
dcterms.alternativeVI. Legal business environmenten_US
dcterms.dateAccepted2024-04-10
dcterms.issued2024-09-26
dcterms.licenseCC BYen_US
dcterms.references31en_US
dc.description.versionTaip / Yesen_US
dc.type.pubtypeP1d - Straipsnis recenzuotame konferencijos darbų leidinyje / Paper published in peer-reviewed conference publicationen_US
dc.contributor.orcidhttps://orcid.org/0000-0002-9335-040X, Honková Irena
dc.contributor.orcidhttps://orcid.org/0000-0001-6636-1018, Kuběnka Michal
dc.contributor.orcidhttps://orcid.org/0000-0003-2270-2743, Mázlovský Martin
dc.contributor.scopusautidhttps://orcid.org/0000-0001-6636-1018, Kuběnka Michal
dc.contributor.institutionUniversity of Pardubice (Czech Republic)en_US
dcterms.sourcetitle14th International Scientific Conference “Business and Management 2024”en_US
dc.description.volumeIen_US
dc.identifier.eisbn9786094763632en_US
dc.identifier.eissn2029-929Xen_US
dc.publisher.nameVilnius Gediminas Technical Universityen_US
dc.publisher.nameVilniaus Gedimino technikos universitetasen_US
dc.publisher.countryLithuaniaen_US
dc.publisher.countryLietuvaen_US
dc.publisher.cityVilniusen_US
dc.description.fundingorganizationUniversity of Pardubiceen_US
dc.description.grantnameStudent Grant Competitionen_US
dc.description.grantnumberSGS_2024_012en_US
dc.date.firstonline2024-09-26
dc.identifier.doihttps://doi.org/10.3846/bm.2024.1185en_US


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