Digitization and robotization of accounting for business entities in the Czech Republic [PDF]
SHS Web of Conferences, 2021 Research background: Business entities in the Czech Republic, as well as others around the world began to realise the need of using new information technologies.
Slezák Jiří +3 more
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Reducing the Impact of the Global COVID-19 Pandemic on Business Entities in the Czech Republic from an Accounting and Tax Perspective [PDF]
SHS Web of Conferences, 2021 Research background: The global pandemic declared by WHO on 11 March 2020 has had a widespread impact on the world economy, and the COVID-19 outbreak has severely affected economic life throughout the globalized world.
Hakalova Jana +2 more
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The process of economic integration and globalization in the area of financial reporting, focusing on publication of financial statements in the Czech Republic and in selected countries of the European Union [PDF]
SHS Web of Conferences, 2021 Research background: One of the most important features of the current development of the world economy is international integration, which is taking on global dimensions.
Bartková Hana +2 more
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Efforts of Performance Optimization: The Experiment on Ten Accounting Datasets
Lontar Komputer, 2022 In the big data and digitalization era, fast-accurate decision-making has become a basic need, so data mining has a crucial role. The decision tree algorithm is quite commonly applied for classification functions, but performance level must always be ...
Zico Karya Saputra Domas +2 more
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Contributions Burden on Persons Active in Agriculture in Relation to Pension Aspects
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2023 The paper focuses on the area of the burden of contributions to state budget with an emphasis on pension insurance contributions of employees and self-employed persons active in the agricultural sector with regard to the amount of their future retirement
Helena Čalkovská +3 more
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The Relationship Between Production and Consumption of Alcohol and its Taxation in the EU Countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020 The taxation of alcoholic beverages in the EU member states varies despite the harmonization efforts. This situation has been caused by the relatively liberal tendencies in tax policies concerning the determination of excise duties on alcohol and ...
Petr David +4 more
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Methods of Tax Optimisation with the Use of Tax Havens
Financial Law Review, 2021 The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens.
Patrycja Burandt
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Вестник Российского экономического университета имени Г. В. Плеханова, 2020 Setting-up and functioning of state, regional and city bases and banks of data required serious transformation of the whole information sphere. It is necessary to regulate, structure and unify the pattern and content of the principle types of documents ...
V. S. Skrug
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Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020 The paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to five times the immovable property ...
Lucie Formanová +2 more
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DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION?
Assets: Jurnal Akuntansi dan Pendidikan, 2022 This research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia.
Reaca Raksa Teruni +3 more
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