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@inproceedings{1479597, author = {Radvan, Michal}, address = {Voronezh}, booktitle = {Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe : Conference Proceedings}, edition = {1}, editor = {Marina Sentsova (Karaseva), Eugeniusz Ruskowski, Aleksei Paul, Michal Radvan (eds.)}, keywords = {Electronic revenue registry; sales revenue registry; tax law; tax; income tax; Czech Republic}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Voronezh}, isbn = {978-5-9273-2665-5}, pages = {333-339}, publisher = {Voronezh State University}, title = {Electronic Revenue Registry as A Tool for Fair Tax Payments}, url = {http://www.law.vsu.ru/pfirc/books/pdf/Tax-Sovereignty.pdf}, year = {2018} }
TY - JOUR ID - 1479597 AU - Radvan, Michal PY - 2018 TI - Electronic Revenue Registry as A Tool for Fair Tax Payments PB - Voronezh State University CY - Voronezh SN - 9785927326655 KW - Electronic revenue registry KW - sales revenue registry KW - tax law KW - tax KW - income tax KW - Czech Republic UR - http://www.law.vsu.ru/pfirc/books/pdf/Tax-Sovereignty.pdf L2 - http://www.law.vsu.ru/pfirc/books/pdf/Tax-Sovereignty.pdf N2 - The goal of this contribution is to briefly introduce and describe the Revenue Registry Act, critically analyse the fundamental provisions of the Act, summarize pros and cons of the regulation, critically analyse the decision of the Constitutional Court and introduce the Ministry’s proposal of amendments. The hypothesis that the electronic revenue registry is an effective tool for fair tax payments was neither confirmed nor disproved: The electronic revenue registry might be an effective tool for fair tax payments, but only in case of unified rules for all businessmen. The higher the number of exemptions is the less effective tool the revenue registry is. ER -
RADVAN, Michal. Electronic Revenue Registry as A Tool for Fair Tax Payments. In Marina Sentsova (Karaseva), Eugeniusz Ruskowski, Aleksei Paul, Michal Radvan (eds.). \textit{Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe : Conference Proceedings}. 1. vyd. Voronezh: Voronezh State University, 2018, s.~333-339. ISBN~978-5-9273-2665-5.
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