Electronic Revenue Registry as A Tool for Fair Tax Payments

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F18%3A00104953" target="_blank" >RIV/00216224:14220/18:00104953 - isvavai.cz</a>
Result on the web
<a href="http://www.law.vsu.ru/pfirc/books/pdf/Tax-Sovereignty.pdf" target="_blank" >http://www.law.vsu.ru/pfirc/books/pdf/Tax-Sovereignty.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Electronic Revenue Registry as A Tool for Fair Tax Payments
Original language description
The goal of this contribution is to briefly introduce and describe the Revenue Registry Act, critically analyse the fundamental provisions of the Act, summarize pros and cons of the regulation, critically analyse the decision of the Constitutional Court and introduce the Ministry’s proposal of amendments. The hypothesis that the electronic revenue registry is an effective tool for fair tax payments was neither confirmed nor disproved: The electronic revenue registry might be an effective tool for fair tax payments, but only in case of unified rules for all businessmen. The higher the number of exemptions is the less effective tool the revenue registry is.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace<br>N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe : Conference Proceedings
ISBN
9785927326655
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
333-339
Publisher name
Voronezh State University
Place of publication
Voronezh
Event location
Voronezh
Event date
Jan 1, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000506077900029

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