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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Tax evasion and tax avoidance [PDF]
Journal of Public Economics, 2022 Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time
Alstadsæter, A +3 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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Tax Reforms - Taxes Without Tax Laws [PDF]
SSRN Electronic Journal, 2011 {"references": ["TOP TAX SYSTEM\nhttp://vijayavarma.com\nhttp://vijayakrushnavarma.com\nhttp://singletax.org\nhttp://optimaltaxation.net\nhttp://taxreforms.net"]}
openaire +2 more sources