Publication details
Electronic Revenue Registry in the Czech Republic
| Authors | |
|---|---|
| Year of publication | 2015 |
| Type | Article in Periodical |
| Magazine / Source | LeXonomica - Revija za pravo in ekonomijo / Journal of Law and Economics |
| MU Faculty or unit | |
| Citation | |
| Web | Open access časopisu |
| Field | Law sciences |
| Keywords | electronic revenue registry; tax law; tax; Czech Republic |
| Attached files | |
| Description | 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. |