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Transition from Tax Records to Double-Entry Bookkeeping in the Czech Republic

In: Business Challenges in the Changing Economic Landscape - Vol. 1

Author

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  • Libuše Svobodová

    (University of Hradec Kralove)

Abstract

The aim of this paper is to describe the process of transition from tax records to double-entry bookkeeping in the Czech Republic. The transfer of tax records on double-entry bookkeeping is not so often used in the Czech Republic. It is expected that it will change. The prerequisite is a change in legislation which has occurred since January 1, 2014. Specifically, the new Law No. 90/2012 Coll. on commercial companies and cooperatives, which replaced the Act No. 513/1991 Coll. Commercial Code. Mostly is the transition done mandatory due crossing sales or the physical person must convert tax records into double-entry bookkeeping in case of change of the status from the physical person on the legal entity. In the article there are described the steps that are necessary to do in the transition. At the end of the article there are the graphs that present the situation in record keeping in the Czech Republic, in Hradec Králové and Pardubice region. A detailed research together with the analysis and critical assessment of accessible materials will enable to identify the main objectives in the field of study. The analysis of the initial state will consequently enable to identify the key factors and knowledge.

Suggested Citation

  • Libuše Svobodová, 2016. "Transition from Tax Records to Double-Entry Bookkeeping in the Czech Republic," Eurasian Studies in Business and Economics, in: Mehmet Huseyin Bilgin & Hakan Danis & Ender Demir & Ugur Can (ed.), Business Challenges in the Changing Economic Landscape - Vol. 1, edition 1, pages 59-70, Springer.
    • Handle: RePEc:spr:eurchp:978-3-319-22596-8_5
    DOI: 10.1007/978-3-319-22596-8_5
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