| Title: | Electronic revenue registry in the Czech Republic |
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| Authors: | ID Radvan, Michal (Author)
ID Kappel, Jiři (Author)
ID Univerza v Mariboru (Copyright holder) |
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| Files: |  LeXonomica_2015_Radvan,_Kappel_Electronic_revenue_registry_in_the_Czech_Republic.pdf (378,67 KB)
MD5: D2FEFC295E00D0311E2F03F1D7531743
PID: 20.500.12556/dkum/fe9e939e-f0a3-422b-8711-87c7388b5dbf
 http://journals.um.si/index.php/lexonomica/article/view/16
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | PF - Faculty of Law
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| Abstract: | 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. |
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| Keywords: | electronic revenue registry, tax law, tax, Czech Republic |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Year of publishing: | 2015 |
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| Number of pages: | str. 139-159 |
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| Numbering: | Letn.7, št. 2 |
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| PID: | 20.500.12556/DKUM-71327  |
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| ISSN: | 1855-7147 |
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| UDC: | 336.2(437.3) |
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| ISSN on article: | 1855-7147 |
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| COBISS.SI-ID: | 286260992 |
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| NUK URN: | URN:SI:UM:DK:XTSNE6XE |
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| Copyright: | Univerza v Mariboru |
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| Publication date in DKUM: | 02.08.2018 |
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| Views: | 1029 |
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| Downloads: | 60 |
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| Metadata: |    |
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| Categories: | Misc.
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