Electronic Registration of Sales in the Czech Republic - theory and praxis

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F18%3A00104025" target="_blank" >RIV/00216224:14220/18:00104025 - isvavai.cz</a>
Result on the web
<a href="https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/6913/1/Optimization%20of%20Organization%20and%20Legal%20Solutions.pdf" target="_blank" >https://repozytorium.uwb.edu.pl/jspui/bitstream/11320/6913/1/Optimization%20of%20Organization%20and%20Legal%20Solutions.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15290/oolscprepi.2018.47" target="_blank" >10.15290/oolscprepi.2018.47</a>

Result language
angličtina
Original language name
Electronic Registration of Sales in the Czech Republic - theory and praxis
Original language description
This contribution analyses the system of electronic registration of sales that has recently been introduced in the Czech Republic. Apart from the analysis, the paper also discusses the types of subjects that need to register their sales, the registration methods, as well as the ways to control if the law is adhered to. Moreover, the paper also deals with the objectives of the new legislation and it offers a brief analysis of what the situation is like in other countries. The paper makes use of methods of analysis, synthesis, and comparison. Analytical methods are used here to analyze the effectiveness of the new legislation and of the electronic registration of sales in the Czech Republic. Then, comparative methods are applied to compare Czech legislation with that of other countries, especially with Croatian legislation. In addition, these methods are employed to compare the expected and the real consequences of the electronic registration of sales. The gathered data is then processed by means of synthesis to outline the future of the electronic registration of sales. The paper hypothesizes that the electronic registration of sales is an effective measure against tax evasion and it thus achieves the intended objectives of the legislation.
Czech name
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Czech description
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Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Optimization of organization and legal solutions concerning public revenues and expenditures in public interest : conference proceedings
ISBN
9788365696083
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
651-664
Publisher name
Temida 2, Faculty of Law, University of Bialystok
Place of publication
Bialystok - Vilnius
Event location
Vilnius
Event date
Jan 1, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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