Using electronic record of sales to support fair budgetary allocations across Czech municipalities
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F44555601%3A13510%2F23%3A43897710" target="_blank" >RIV/44555601:13510/23:43897710 - isvavai.cz</a>
Alternative codes found
RIV/68407700:21460/23:00357824
Result on the web
<a href="https://sciendo.com/article/10.2478/geosc-2023-0004" target="_blank" >https://sciendo.com/article/10.2478/geosc-2023-0004</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/geosc-2023-0004" target="_blank" >10.2478/geosc-2023-0004</a>
Alternative languages
Result language
angličtina
Original language name
Using electronic record of sales to support fair budgetary allocations across Czech municipalities
Original language description
The paper focuses on electronic record of sales, a tool enabling continuous monitoring and control of declared sales of business entities. Such systems have been recently gaining popularity in European countries. The objective of the paper is to analyse the possible use of electronic record of sales for a fairer redistribution of shared taxes according to the place where the taxable income was earned. We do not consider the current situation to be entirely fair, as sales may be realized in the whole territory of the country. However municipalities that help businesses achieve their income are not fairly rewarded for doing so. This usually gives larger municipalities an advantage at the expense of smaller ones. Currently, the tax administration has sufficient technical equipment to be able to identify the place where the revenue was received.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50702 - Urban studies (planning and development)
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
GeoScape
ISSN
1802-1115
e-ISSN
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Volume of the periodical
17
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
11
Pages from-to
47-57
UT code for WoS article
001010912300004
EID of the result in the Scopus database
2-s2.0-85162982256