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@article{1341336,
author = {Radvan, Michal and Kappel, Jiří},
article_location = {Maribor},
article_number = {2},
keywords = {electronic revenue registry; tax law; tax; Czech Republic},
language = {eng},
issn = {1855-7147},
journal = {LeXonomica - Revija za pravo in ekonomijo / Journal of Law and Economics},
title = {Electronic Revenue Registry in the Czech Republic},
url = {https://journals.um.si/index.php/lexonomica/article/view/16},
volume = {7},
year = {2015}
}
TY - JOUR
ID - 1341336
AU - Radvan, Michal - Kappel, Jiří
PY - 2015
TI - Electronic Revenue Registry in the Czech Republic
JF - LeXonomica - Revija za pravo in ekonomijo / Journal of Law and Economics
VL - 7
IS - 2
SP - 139-159
EP - 139-159
PB - Univerza v Mariboru
SN - 18557147
KW - electronic revenue registry
KW - tax law
KW - tax
KW - Czech Republic
UR - https://journals.um.si/index.php/lexonomica/article/view/16
L2 - https://journals.um.si/index.php/lexonomica/article/view/16
N2 - In the Czech Republic there is an on-going debate and for the last year also legislative work on a Revenue Registry Act. This article introduces the system of revenue registry which should be applied in the Czech Republic, critically analyses fundamental provisions of the draft bill and summarizes 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, especially of income tax and VAT and also elimination of market inequalities in the Czech economy.
ER -
RADVAN, Michal a Jiří KAPPEL. Electronic Revenue Registry in the Czech Republic. \textit{LeXonomica - Revija za pravo in ekonomijo / Journal of Law and Economics}. Maribor: Univerza v Mariboru, 2015, roč.~7, č.~2, s.~139-159. ISSN~1855-7147.
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