Další formáty:
BibTeX
LaTeX
RIS
@inbook{1856186,
author = {Semerád, Pavel and Semerádová, Lucie and Radvan, Michal},
address = {Wroclaw},
booktitle = {Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries},
doi = {http://dx.doi.org/10.15611/2022.971.9},
edition = {1.},
editor = {Luty, P. (ed.)},
keywords = {tax fraud; accommodation services; Covid-19},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Wroclaw},
isbn = {978-83-7695-970-2},
pages = {87-98},
publisher = {Publishing House of Wroclaw University of Economics and Business},
title = {Tax fraud detection in accommodation services},
url = {https://www.dbc.wroc.pl/publication/154897},
year = {2022}
}
TY - CHAP
ID - 1856186
AU - Semerád, Pavel - Semerádová, Lucie - Radvan, Michal
PY - 2022
TI - Tax fraud detection in accommodation services
VL - X 1/22
PB - Publishing House of Wroclaw University of Economics and Business
CY - Wroclaw
SN - 9788376959702
KW - tax fraud
KW - accommodation services
KW - Covid-19
UR - https://www.dbc.wroc.pl/publication/154897
N2 - The aim of chapter is to propose specific possibilities for detecting tax fraud in accommodation services. In terms of timing, the authors focused on the period of the COVID-19 pandemic. Although the study focused on the situation during lockdown in the Czech Republic, the authors’ recommendations can be applied in other countries as well. The chapter is based on the technical publications that cover the issue and measurement of tax fraud, focusing on the taxation of accommodation services in the Czech Republic during the COVID-19 pandemic from March 2020 to November 2021. This period is specific in that it saw repeated closures of accommodation facilities. Furthermore, government orders orders prohibited the provision of short-term rentals, while long-term rentals were not affected by the bans.
ER -
SEMERÁD, Pavel, Lucie SEMERÁDOVÁ a Michal RADVAN. Tax fraud detection in accommodation services. Online. In Luty, P. (ed.). \textit{Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries}. 1. vyd. Wroclaw: Publishing House of Wroclaw University of Economics and Business, 2022, s.~87-98. X 1/22. ISBN~978-83-7695-970-2. Dostupné z: https://dx.doi.org/10.15611/2022.971.9.
|
