Electronic Revenue Registry in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F15%3A00087203" target="_blank" >RIV/00216224:14220/15:00087203 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Electronic Revenue Registry in the Czech Republic
Original language description
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 fundamentalprovisions 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.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
LeXonomica - Revija za pravo in ekonomijo / Journal of Law and Economics
ISSN
1855-7147
e-ISSN
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Volume of the periodical
7
Issue of the periodical within the volume
2
Country of publishing house
SI - SLOVENIA
Number of pages
21
Pages from-to
139-159
UT code for WoS article
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EID of the result in the Scopus database
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