Reducing the Impact of the Global COVID-19 Pandemic on Business Entities in the Czech Republic from an Accounting and Tax Perspective

Jana Hakalova; Sarka Kryskova; Yvetta Psenkova

doi:10.1051/shsconf/20219201012

All issues

Volume 92 (2021)

SHS Web of Conf., 92 (2021) 01012

References

Open Access

Issue		SHS Web of Conf. Volume 92, 2021 The 20^th International Scientific Conference Globalization and its Socio-Economic Consequences 2020


Article Number		01012
Number of page(s)		10
Section		Global Impact of COVID 19 on Economy and Society
DOI		https://doi.org/10.1051/shsconf/20219201012
Published online		13 January 2021

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[1] Ministerstvo průmyslu a obchodu České republiky. (2020). Retrieved from: https://www.mpo.cz/cz/podnikani/ [Google Scholar]

[2] Ministerstvo financí České republiky. (2020). Retrieved from: https://www.mfcr.cz/ [Google Scholar]

[3] Průzkum Centra pro výzkum veřejného mínění a ČTK. (2020). Retrieved from: https://www.ceskenoviny.cz/zpravy/tretine-domacnosti-v-cesku-za-pandemie-covidu-19-klesly-prijmy/1903509 [Google Scholar]

[4] Hakalova, J., Psenkova, Y., Losova, M. (2014). First-time Adoption of International Financial Reporting Standards for Business Corporations Based in EU Member State that Are Issuers of Securities Admitted to Trading on Regulated Market. In I. Honova, M. Hon, L. Melecky & K. Stanickova (Eds.), Proceedings of International Conference on European Integration (pp.192–201). Ostrava: Czech Republic. [Google Scholar]

[5] Krajnak, M. (2014). IAS/IFRS as One of the Tools of Accounting Harmonization in the European Union. In I. Honova, M. Hon, L. Melecky & K. Stanickova (Eds.), Proceedings of International Conference on European Integration (pp. 372-381). Ostrava: Czech Republic. [Google Scholar]

[6] Krajnak, M. (2020). Financial Statement according to National or International Financial Reporting Standards? A Decision Analysis Case Study from the Czech Republic at Industrial Companies. Economics of Engineering Decisions, 31 (3), 270-281. [CrossRef] [Google Scholar]

[7] Act No. 563/1991 Sb., on Accounting, as amended. [Google Scholar]

[8] Prochazka, D. (2020). COVID-19 a vliv na účetní závěrku podle IFRS. Auditor, 2020(5), 23-28. [Google Scholar]

[9] McGee, W. R. and Tusan, R. (2008). The Ethics of Tax Evasion: A Survey of Slovak Opinion, New York: Springer Science+Business Media, 575-601. [Google Scholar]

[10] Tusan, R. (2014). Comparison of Slovak Accounting Regulation and International Financial Reporting Standards in the Area of Accounting and Recognition of Emission Rights. Proceedings of International Multidisciplinary Scientific Geoconferences (pp. 87-94). Albena: Bulgaria. [Google Scholar]

[11] Hakalova, J., Palochova, M. and Psenkova, Y. (2017). Globalization Trends in Financial Accounting and Taxation of Business Entities in Compliance with the Implementation of EU Directives and Upcoming Recodification of Tax Legislation in the Czech Republic. In T. Kliestik (Ed.), Proceedings of the 17th International Scientific Conference Globalization and Its Socio-Economic Consequences (pp. 613-620). Rajecke Teplice: Slovakia. [Google Scholar]

[12] Act No. 159/2020 Sb., on a Compensation Bonus in Connection with Crisis Measures in Connection with the Outbreak of the Coronavirus SARS CoV-2 [Google Scholar]

[13] Paliderova, M. (2017) Comparison of the tax and contribution burden on the entrepreneur in Slovak legislation. In M. Culik (Ed.), Financial Management off Firms and Financial Institutions: 11th International Scientific Conference (pp. 678-686). Ostrava: Czech Republic. [Google Scholar]

[14] Bodas, M., Peleg, K. (2020). Self-Isolation Compliance in the COVID-19 Era Influenced by Compensation: Findings from a Recent Survey in Israel. Health Affairs, 39(6), 936-941. [CrossRef] [Google Scholar]

[15] Psenkova. Y. (2016). Comparison of Tax Burden of Incomes from the Dependent Activity of Employees in the Czech Republic and Slovak Republic in the Context of Globalization Trends. In T. Kliestik (Ed.), Proceedings of the 16th International Scientific Conference on Globalization and its Socio-Economic Consequences (pp. 1832-1839). Rajecke Teplice: Slovakia. [Google Scholar]

[16] Act No. 300/2020 Sb., on the Waiver of Social Security Premiums and State Employment Policy Contributions Paid by Some Employers as Taxpayers in Connection with the 2020 Pandemic-related Emergency Measures and on Changes to Act No. 187/2006 Sb., on Sickness Insurance, as amended. [Google Scholar]

[17] Cílený Program podpory zaměstnanosti „Antivirus“. Retrieved from: https://www.mpsv.cz/documents/20142/1443715/Manual_Program_Antivirus.pdf/eacabb67-657a-42d3-2279-82ae3280b1fa [Google Scholar]

[18] Spurk, D., Straub, C. (2020). Flexible employment relationships and careers in times of the COVID-19 pandemic. Journal of Vocational Behavior, 119, 1-4. [CrossRef] [Google Scholar]

[19] ACCA Covid-19 global survey: inside business, impacts and responses. (2020). Retrieved from: https://www.carecinstitute.org/events/acca-global-survey-inside-business-impacts-and-responses/ [Google Scholar]