. . "Da\u0148ov\u00E9 aspekty e-commerce v \u010CR" . "Da\u0148ov\u00E9 aspekty e-commerce v \u010CR"@cs . "E-commerce se v sou\u010Dasn\u00E9 dob\u011B t\u00FDk\u00E1 velice \u0161irok\u00E9 oblasti lidsk\u00E9 \u010Dinnosti. Pro \u0159\u00EDzen\u00ED podnik\u016F je d\u016Fle\u017Eit\u00E1 pot\u0159ebn\u00E1 n\u00E1le\u017Eit\u00E1 znalost povinnost\u00ED a podm\u00EDnek souvisej\u00EDc\u00EDch se spr\u00E1vn\u00FDm fungov\u00E1n\u00EDm e-commerce. \u010Cl\u00E1nek je zam\u011B\u0159en na anal\u00FDzu da\u0148ov\u00FDch ot\u00E1zek souvisej\u00EDc\u00EDch s e-obchodem. Pozornost je zam\u011B\u0159ena nejd\u0159\u00EDve na zdan\u011Bn\u00ED e-commerce v souvislosti s \u00FA\u010Detnictv\u00EDm a \u00FA\u010Detn\u00EDmi doklady. D\u00E1le je analyzov\u00E1na da\u0148ov\u00E1 problematika u p\u0159\u00EDm\u00FDch a nep\u0159\u00EDm\u00FDch dan\u00ED, kdy jsou rozebr\u00E1ny obecn\u00E9 povinnosti da\u0148ov\u00FDch subjekt\u016F a jsou zhodnoceny dopady na podnik\u00E1n\u00ED."@cs . "Tax aspects of e-commerce in the Czech Republic"@en . . . "5"^^ . . . . "\u017Dilinsk\u00E1 univerzita v \u017Dilin\u011B, EDIS - vydavate\u013Estvo \u017DU" . . . "\u017Dilina" . "\u017Dilina" . . "Fojt\u00EDkov\u00E1, Jarmila" . "14560" . . "Tax aspects of e-commerce in the Czech Republic"@en . "1"^^ . "252847" . "Informa\u010Dn\u00E9 technol\u00F3gie v man\u017Emente a marketingu" . "978-80-554-0302-1" . "Da\u0148ov\u00E9 aspekty e-commerce v \u010CR"@cs . "Da\u0148ov\u00E9 aspekty e-commerce v \u010CR" . . "e-commerce; e-invoicing; electronic signature; income tax; value added tax"@en . "[5036D1974E8B]" . "1"^^ . . . "S" . "E-commerce currently covers a very wide field of human activity. For corporate governance is important adequate knowledge of duties and conditions related to the proper functioning of e-commerce. The article focuses on the analysis of tax issues related to e-commerce. Attention is focused on the taxation of e-commerce in connection with the accounts and accounting documents. Furthermore, the paper analyses tax issues in direct and indirect taxes, which are broken down general obligations of taxpayers and assessed the impact on business."@en . . "RIV/00216224:14560/10:00047450!RIV11-MSM-14560___" . . "E-commerce se v sou\u010Dasn\u00E9 dob\u011B t\u00FDk\u00E1 velice \u0161irok\u00E9 oblasti lidsk\u00E9 \u010Dinnosti. Pro \u0159\u00EDzen\u00ED podnik\u016F je d\u016Fle\u017Eit\u00E1 pot\u0159ebn\u00E1 n\u00E1le\u017Eit\u00E1 znalost povinnost\u00ED a podm\u00EDnek souvisej\u00EDc\u00EDch se spr\u00E1vn\u00FDm fungov\u00E1n\u00EDm e-commerce. \u010Cl\u00E1nek je zam\u011B\u0159en na anal\u00FDzu da\u0148ov\u00FDch ot\u00E1zek souvisej\u00EDc\u00EDch s e-obchodem. Pozornost je zam\u011B\u0159ena nejd\u0159\u00EDve na zdan\u011Bn\u00ED e-commerce v souvislosti s \u00FA\u010Detnictv\u00EDm a \u00FA\u010Detn\u00EDmi doklady. D\u00E1le je analyzov\u00E1na da\u0148ov\u00E1 problematika u p\u0159\u00EDm\u00FDch a nep\u0159\u00EDm\u00FDch dan\u00ED, kdy jsou rozebr\u00E1ny obecn\u00E9 povinnosti da\u0148ov\u00FDch subjekt\u016F a jsou zhodnoceny dopady na podnik\u00E1n\u00ED." . "2010-01-01+01:00"^^ . . "RIV/00216224:14560/10:00047450" .