Using electronic record of sales to support fair budgetary allocations across Czech municipalities

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/68407700:21460/23:00357824

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Using electronic record of sales to support fair budgetary allocations across Czech municipalities

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Using electronic record of sales to support fair budgetary allocations across Czech municipalities

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50702 - Urban studies (planning and development)

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

GeoScape

ISSN

1802-1115

e-ISSN

—

Svazek periodika

17

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

11

Strana od-do

47-57

Kód UT WoS článku

001010912300004

EID výsledku v databázi Scopus

2-s2.0-85162982256