Oberreiterová, M. The impact implementation of the Directive 2013/34/EU on administrative burden of microenterprises. Diploma thesis. Brno: Mendel University, 2019. Member states were obliged to incorporate the directive into their laws with effect from 1 January 2016 at the latest. The diploma thesis introduces the directive including the development that led to its adoption. The Directive introduced a new categorization of entities, adding a micro category. An important part is also its acceptance in the Czech Republic. The Orbis database is used to select a suitable micro enterprise and quantify the potential impacts. In order to investigate the potential impact on the administrative burden of micro-enterprises in the Czech Republic, accounting alternatives are being examined, namely simple accounting and recording income with the application of flat-rate expenses.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429299 |
| Date | January 2019 |
| Creators | Oberreiterová, Monika |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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