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Electronic Cash Registers as a Part of the Fight against Tax Evasion

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Abstract:

The usage of electronic cash registers in the conditions of the Slovak Republic does not have a long, but definitely interesting history, which is very often related to changes and amendments in its legislative and technical-economic aspects. Small and medium enterprises need to pay a close attention to the area of electronic cash registers, as often changes and amendments of legislation and technical aspects cause them problems and additional costs. The usage of electronic cash registers is one of the measures of the Slovak government to prevent tax avoidance and tax evasion.

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Periodical:

Applied Mechanics and Materials (Volume 708)

Pages:

222-227

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.708.222

Citation:

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Online since:

December 2014

Authors:

Anna Bánociová, Ľudmila Pavliková

Keywords:

Electronic Cash Registers, Fiscal Memory, Operating Memory

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© 2015 Trans Tech Publications Ltd. All Rights Reserved

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References

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