{"id":"https://openalex.org/W2965144498","doi":"https://doi.org/10.1109/acitt.2019.8780001","title":"Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic","display_name":"Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic","publication_year":2019,"publication_date":"2019-06-01","ids":{"openalex":"https://openalex.org/W2965144498","doi":"https://doi.org/10.1109/acitt.2019.8780001","mag":"2965144498"},"language":"en","primary_location":{"id":"doi:10.1109/acitt.2019.8780001","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acitt.2019.8780001","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2019 9th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073287183","display_name":"Petr Hanzal","orcid":null},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Petr Hanzal","raw_affiliation_strings":["Dept. of Applied Mathematics and Informatics, University of South Bohemia, Ceske Budejovice, Czech republic"],"affiliations":[{"raw_affiliation_string":"Dept. of Applied Mathematics and Informatics, University of South Bohemia, Ceske Budejovice, Czech republic","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066008959","display_name":"Jiri Homan","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jiri Homan","raw_affiliation_strings":["Dept. of Applied Mathematics and Informatics, University of South Bohemia, Ceske Budejovice, Czech republic"],"affiliations":[{"raw_affiliation_string":"Dept. of Applied Mathematics and Informatics, University of South Bohemia, Ceske Budejovice, Czech republic","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5073287183"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8684,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.78557585,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"405","last_page":"408"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9670000076293945,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9670000076293945,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/czech","display_name":"Czech","score":0.8676718473434448},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.7676505446434021},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7497308850288391},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5960887670516968},{"id":"https://openalex.org/keywords/information-technology-audit","display_name":"Information technology audit","score":0.4964318871498108},{"id":"https://openalex.org/keywords/state","display_name":"State (computer science)","score":0.4583664536476135},{"id":"https://openalex.org/keywords/enterprise-resource-planning","display_name":"Enterprise resource planning","score":0.4297789931297302},{"id":"https://openalex.org/keywords/joint-audit","display_name":"Joint audit","score":0.35352781414985657},{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.28408485651016235},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.1857222616672516},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.17909157276153564}],"concepts":[{"id":"https://openalex.org/C2777842544","wikidata":"https://www.wikidata.org/wiki/Q9056","display_name":"Czech","level":2,"score":0.8676718473434448},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7676505446434021},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7497308850288391},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5960887670516968},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.4964318871498108},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.4583664536476135},{"id":"https://openalex.org/C2777960535","wikidata":"https://www.wikidata.org/wiki/Q131508","display_name":"Enterprise resource planning","level":2,"score":0.4297789931297302},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.35352781414985657},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.28408485651016235},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1857222616672516},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.17909157276153564},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1109/acitt.2019.8780001","is_oa":false,"landing_page_url":"https://doi.org/10.1109/acitt.2019.8780001","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2019 9th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3043033791","https://openalex.org/W2025920328","https://openalex.org/W3148284672","https://openalex.org/W3122559469","https://openalex.org/W3167146860","https://openalex.org/W2146226869","https://openalex.org/W3122117901","https://openalex.org/W1974220063","https://openalex.org/W158136844","https://openalex.org/W3204155088"],"abstract_inverted_index":{"SAF-T":[0,53,66],"(Standard":[1],"Audit":[2],"File":[3],"for":[4,10,34],"Tax)":[5],"is":[6,29,45,69,92],"an":[7],"international":[8],"standard":[9,28],"electronic":[11,102],"exchange":[12],"of":[13,42,50,52,65,79,84,89,120],"reliable":[14],"accounting":[15],"data":[16],"from":[17],"organizations":[18],"to":[19,46,115],"a":[20,113],"national":[21],"tax":[22],"authority":[23],"or":[24],"external":[25],"auditors.":[26],"The":[27,40,107],"defined":[30],"by":[31,95],"the":[32,48,63,72,76,82,96,101,116,127],"Organization":[33],"Economic":[35],"Co-operation":[36],"and":[37,61,86,100,118],"Development":[38],"(OECD).":[39],"aim":[41],"this":[43],"paper":[44,108],"compare":[47],"state":[49,78,87],"implementation":[51],"into":[54],"ERP":[55],"systems":[56],"in":[57,81,126],"individual":[58],"OECD":[59],"countries":[60],"explaining":[62],"purpose":[64],"use.":[67],"Emphasis":[68],"placed":[70],"on":[71],"Czech":[73,128],"Republic,":[74],"where":[75],"current":[77],"e-reporting":[80],"area":[83],"audit":[85,98],"control":[88],"legal":[90],"entities":[91],"currently":[93],"represented":[94],"VAT":[97],"report":[99],"cash":[103],"record":[104],"system":[105],"(EET).":[106],"should":[109],"be":[110],"considered":[111],"as":[112],"contribution":[114],"application":[117],"development":[119],"Enterprise":[121],"Resource":[122],"Planning":[123],"Information":[124],"Systems":[125],"Republic.":[129]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}