Publication details
Electronic Revenue Registry as A Tool for Fair Tax Payments
| Authors | |
|---|---|
| Year of publication | 2018 |
| Type | Article in Proceedings |
| Conference | Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe : Conference Proceedings |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Electronic revenue registry; sales revenue registry; tax law; tax; income tax; Czech Republic |
| Attached files | |
| Description | 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. |