20.500.12556/DKUM-71327 Electronic revenue registry in the Czech Republic In the Czech Republic there is an on-going debate and for the last year also legislative work on a Revenue Registry Act. This article introduces the system of revenue registry which should be applied in the Czech Republic, critically analyses fundamental provisions of the draft bill and summarizes advantages and disadvantages of the regulation and its strength, weaknesses, opportunities and threats. Article deals with a hypothesis that implementation of revenue registry will fulfil the goals of the proposed regulation i.e. new source of data for tax administration, restriction of grey economy, more efficient tax collection, especially of income tax and VAT and also elimination of market inequalities in the Czech economy. electronic revenue registry tax law tax Czech Republic Češka javne finance prihodki elektronsko poslovanje true false true Angleški jezik Slovenski jezik Univerza v Mariboru Znanstveno delo 2018-08-02 11:25:49 2018-08-02 11:27:15 2022-08-01 20:46:02 2019-07-11 18:38:23 2015 0 0 str. 139-159 št. 2 Letn.7 0000-00-00 Zaloznikova Objavljeno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 1855-7147 336.2(437.3) 246384128 286260992 1855-7147 URN:SI:UM:DK:XTSNE6XE LeXonomica_2015_Radvan,_Kappel_Electronic_revenue_registry_in_the_Czech_Republic.pdf LeXonomica_2015_Radvan,_Kappel_Electronic_revenue_registry_in_the_Czech_Republic.pdf 1 D2FEFC295E00D0311E2F03F1D7531743 859391a1b5f5dea2042bc9b119ec780a2366866a5182f3e3a016f9c9528396ab 2822f628-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/fe9e939e-f0a3-422b-8711-87c7388b5dbf https://dk.um.si/Dokument.php?lang=slv&id=126964 http://journals.um.si/index.php/lexonomica/article/view/16 1 https://dk.um.si/Dokument.php?lang=slv&id=126965 Pravna fakulteta LeXonomica 0 0 0