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Research background: Cryptocurrencies are a specific form of currency that has emerged with the rise of globalization and the Internet. At present, there are still no necessary guidelines to enable bitcoin to be accounted for uniformly, not even within the framework of the international accounting standards IFRS. Purpose of the article: That is to evaluate the possibilities of correct procedure in accounting for bitcoin according to applicable accounting regulations with identification of deficiencies and risks and overall impact on profit and loss statements and tax issues in reporting bitcoin, especially in income taxes and VAT. Methods: The evaluation will be performed using model examples that focus on the use of bitcoin in business. Four model examples: 1. bitcoin as a means of payment, 2. bitcoin extraction, 3. bitcoin speculation, 4. evaluation of bitcoin billing when paying salaries. For individual variants, income tax will be calculated according to valid regulations and any difference will be compared. Based on the synthesis of the obtained results of model examples, the reporting of bitcoin according to Czech accounting standards will be evaluated with subsequent recommendations for accounting entities and pointing out possible risks for reporting. Findings & Value added: If an entity wishes to use bitcoin in the course of its business, it may be advised to create appropriate analytical accounts or off-balance sheet records. This issue should be discussed and addressed in the legislation. This is a global issue, so it is necessary to pay sufficient attention to the uniform approach in accounting.

The article deals with possible ways of elimination of waste from food packaging. It focuses on eliminating packaging waste through unpackaged food stores and the zero waste concept. Elimination of any waste in the form of packaging is an important element of protection and reducing the burden on the environment, and in this context also important element of globalization. The methodological approach is based on a field survey in the form of interviews with customers of a selected packaging-free shop and research aimed at identifying awareness and the use of packaging-free stores among the general public. The survey also included a comparison of prices of selected foods in the packaging shop and three hypermarkets. The aim of the article is to propose other possible ways to reduce packaging waste when buying food. The survey found that customers from 21 to 30 years old are most likely to shop in unpacked stores. The main reason for buying in unpacked shops is for most customers the effort to reduce the man-made environmental burden and the higher quality of the products sold. The most frequently mentioned disadvantage of this way of buying food is the limited range of products.

The social economy is an integral part of the national economy and, as its third sector, carries out economic activities with a social and environmental objective. Social entrepreneurship can be seen as a business activity that thrives on society and the environment. This fact is very important for both local development and global dimension and impact. The main objective of the paper is to propose the possibility of social entrepreneurship as a factor for the development of the region with the aim of sustainable development while respecting the principles of regional and global politics. The results are interpreted on the basis of both quantitative and qualitative surveys and the information obtained will be used to suggest potential social entrepreneurship in the region’s development. The recommendations are formulated in favor of promoting the social enterprise sector, which has not only a regional impact, but also a global overlap.

Research background : Impacts of the environmental burden on our society are more and more acute. Especially in context of globalization and recent COVID-19 Pandemic, principles, instruments and forms of enviromental policies are crucial for an effective solution of the situation. It is necessary to apply these policies at local, state and global levels. Purpose of the article: Effective communication, well aimed propaganda and relevant feed back can be considered as useful tools of action. As one of the best suitable instruments for an effective influence of citizens can be seen the use of quality labels given on the consumer products in order to support local and state economy and social integration with direct influence on territorial cohesion. In the same time, environmental education of citizens can be achieved. Methods: Data used in this article has been gained through a questionnaire analysis, focusing on the attitudes of respondents towards quality labels and their knowledge and preferences during their shopping decisions. Quality logos shall therefore contribute to an easier orientation on the market. Rules for the coplementary logos granting must be incommutable while respecting the evidently positive impact on sustainable teritorial development. Findings & Value added: In context with the recent COVID-19 Pandemic, when the Czech as well as global economy will be weakend, is in the highest interest of each state to run a healthy economic strategy. And only a just support of small and middle enterprise, with a positive appeal on patriotism and sense of belonging together will play a key role. As confirmed recently, dependence on foreign imports is ineffective and undesirable, causing negative impacts on citizens lives.

Research background: The classic explanation about the structure of economies stipulates that, as societies advance, their economy gradually shifts towards the tertiary sector where the added value is the highest. While this logic proved to be empirically true during the last centuries, it nonetheless comes with significant issues in the long run. The need for manufactured products, which is constantly growing due to global economic development and a growing population, must still be addressed by an industrial base around. This leaves only two options open: 1. Some countries have to lag behind the rest of the world in terms of global economic development or 2. Developed countries will have to devote part of their labor and capital investment to (re) building capable industrial capacity. Purpose of the article: The aim of the article is to point out the influence of globalization on the position of production structures in the context of the global crisis. Methods: Comparative method, definition of the object of comparison and determination of the goal of comparison and determination of criteria for own analysis of relevant sources, induction, deduction, generalization. Findings & Value added: The only way to maintain enough industrial capacity to answer the demand in a globalized world without having some countries lagging behind will be to redistribute the production capabilities among the countries. This would make the economic playfield more even and would also have several side benefits regarding global environmental and political issues including unexpected crises such as pandemic period coronavirus.

Research background: Combating tax evasion is part of tax administration in most countries. As globalization progresses, tax evasion and tax fraud are growing. All this has a negative impact on tax revenues of state budgets. Globalization is helping to apply similar practices by states against tax evasion. Within the EU, it is mainly about harmonization and common procedures for VAT. Revenues from VAT are a significant revenue of the state budget also in the Czech Republic, therefore various tools are used in the constant fight against VAT fraud. Purpose of the article: The aim of the article is to evaluate the effectiveness of securing orders in the fight against VAT fraud in the Czech Republic. Methods: Data for the monitored period 2014 - 2018 were obtained from documents of the Financial Administration of the Czech Republic. The analysis of securing orders and the estimation of the costs of their issuance is performed based on the stated data. Subsequently, the effectiveness of issued securing orders in the monitored period is evaluated. Findings & Value added: In the context of globalization, a number of studies deal mainly with the causes and effects of tax arrears, tax evasion and the tax gap. This paper discusses the fight against tax evasion, focusing on a specific instrument - securing orders. Based on the analyzes, an estimate is made of the costs of issuing securing orders. Subsequently, the effectiveness of securing orders is evaluated as one of the instruments in the fight against VAT fraud.

See the retraction notice E3S Web of Conferences 538 , 00001 (2024), https://doi.org/10.1051/e3sconf/202453800001

See the retraction notice E3S Web of Conferences 538 , 00001 (2024), https://doi.org/10.1051/e3sconf/202453800001

This paper describes the trend of tax yields of food related Czech excise duties since 1993. The goal of the article consists of the relationship between the selected Czech excises duties revenues and their tax rates evaluation. The article covers the tobacco tax, tax on alcohol, duty on wine and tax on beer. Input data will be obtained from the official statistical sources as the Customs Administration of the Czech Republic, the Czech Statistical Office and the Czech Ministry of Finance. The correlation analysis will be used. The outputs of the analysis identify the strength of the boundary between the food related consumption taxes yields and their tax rates. The results potentially enable to make evaluation of the applied Czech tax policy and enable to create the current tax policy corrections proposals in the field of the food related consumption taxes and potential estimate the tax yields of selected consumption taxes in the current economy condition.