Naslov
Implementation of Cash Transaction Fiscalization Procedure in Businesses: Case of Croatia

Autori
Tot, Alenka ; Detelj, Kristina

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of the 25th Central European Conference on Information and Intelligent Systems 2014 / Hunjak, Tihomir ; Lovrenčić, Sandra ; Tomičić, Igor - Varaždin : Fakultet organizacije i informatike Sveučilišta u Zagrebu, 2014, 48-55

Skup
5th Central European Conference on Information and Intelligent Systems 2014

Mjesto i datum
Varaždin, Hrvatska, 17.09.2014. - 19.09.2014

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
fiscalization; budget; cash transactions; small businesses; Croatia

Sažetak
The paper deals with fiscalization, which last year caught the attention of the entire Croatian economy. Fiscalization implies stricter oversight of taxpayers' income with the intention of collecting higher tax revenues. Part of that money would not come to government without fiscalization. The authors studied whether the implementation of fiscalization influenced Croatian businesses and in what ways they were affected based on the qualitative answers of participating businesses. They briefly analyze advantages and disadvantages of fiscalization process and the overall attitude towards fiscalization based on the stage of entering fiscalization, on average age or the average gender of employees.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Informacijske i komunikacijske znanosti

POVEZANOST RADA