Elektronická evidence tržeb jako nástroj kontroly v berním právu
| Title in English | Electronic Revenue Registry as a Control Instrument in Tax Law |
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| Authors | |
| Year of publication | 2016 |
| Type | Article in Proceedings |
| Conference | DNY PRÁVA 2015 – DAYS OF LAW 2015. Část V. Dohled, dozor, kontrola ve veřejné finanční činnosti |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Field | Law sciences |
| Keywords | Electronic Revenue Registry; Value Added Tax; Income Tax |
| Description | The aim of this article is to introduce the system of revenue registry which should be applied in the Czech Republic, and by using critical analyses of fundamental provisions of the draft bill to summarize advantages and disadvantages of the regulation and its strength, weaknesses, opportunities and threats. Article deals with a hypothesis that implementation of revenue registry will fulfil the goals of the proposed regulation i.e. new source of data for tax administration, restriction of grey economy, more efficient tax collection and also elimination of market inequalities in the Czech economy. |
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