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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Optimization of organization and legal solutions concerning public revenues and expenditures in public interest : conference proceedings

ISBN

9788365696083

ISSN

—

e-ISSN

—

Počet stran výsledku

14

Strana od-do

651-664

Název nakladatele

Temida 2, Faculty of Law, University of Bialystok

Místo vydání

Bialystok - Vilnius

Místo konání akce

Vilnius

Datum konání akce

1. 1. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—