Electronic Revenue Registry as A Tool for Fair Tax Payments

D 2018

Electronic Revenue Registry as A Tool for Fair Tax Payments

RADVAN, Michal

Basic information

Original name

Electronic Revenue Registry as A Tool for Fair Tax Payments

Name in Czech

Elektronická evidence tržeb jako nástroj spravedlivého placení daní

Authors

RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution)

Edition

1. vyd. Voronezh, Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe : Conference Proceedings, p. 333-339, 7 pp. 2018

Publisher

Voronezh State University

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50501 Law

Country of publisher

Russian Federation

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

References:

Open access sborníku

RIV identification code

RIV/00216224:14220/18:00104953

Organization unit

Faculty of Law

ISBN

978-5-9273-2665-5

UT WoS

000506077900029

Keywords (in Czech)

Elektronická evidence tržeb; daňové právo; daň; daň z příjmů; Česká republika

Keywords in English

Electronic revenue registry; sales revenue registry; tax law; tax; income tax; Czech Republic

Abstract

ORIG CZ

V originále

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.

In Czech

Cílem příspěvku je stručně představit a popsat zákon o elektronické evidenci tržeb, kriticky analyzovat základní ustanovení zákona, kriticky analyzovat rozhodnutí Ústavního soudu a představit návrhy Ministerstva na novelizaci. Hypotéza, že EET je efektivní nástroj pro spravedlivé placení daní, nebyla potvrzena ani vyvrácena: EET může být efektivním nástrojem pro spravedlivé placení daní, ale pouze pokud se bude vztahovat na všechny podnikatele. Čím vyšší je počet výjimek, tím méně efektivní EET je.

Files attached

Tax-Sovereignty.pdf

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Citovat

RADVAN, Michal. Electronic Revenue Registry as A Tool for Fair Tax Payments. In Marina Sentsova (Karaseva), Eugeniusz Ruskowski, Aleksei Paul, Michal Radvan (eds.). Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe : Conference Proceedings. 1st ed. Voronezh: Voronezh State University, 2018, p. 333-339. ISBN 978-5-9273-2665-5.

@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}. 1st ed. Voronezh: Voronezh State University, 2018, p.~333-339. ISBN~978-5-9273-2665-5.

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