Přehled o publikaci
2018
Electronic Registration of Sales in the Czech Republic - theory and praxis
MARETHOVÁ, Zuzana and Petra LIŠKOVÁBasic information
Original name
Electronic Registration of Sales in the Czech Republic - theory and praxis
Authors
MARETHOVÁ, Zuzana (203 Czech Republic, guarantor, belonging to the institution) and Petra LIŠKOVÁ (203 Czech Republic, belonging to the institution)
Edition
1. vyd. Bialystok - Vilnius, Optimization of organization and legal solutions concerning public revenues and expenditures in public interest : conference proceedings, p. 651-664, 14 pp. 2018
Publisher
Temida 2, Faculty of Law, University of Bialystok
Other information
Language
English
Type of outcome
Proceedings paper
Country of publisher
Poland
Confidentiality degree
is not subject to a state or trade secret
Publication form
printed version "print"
References:
RIV identification code
RIV/00216224:14220/18:00104025
Organization
Právnická fakulta – Repository – Repository
ISBN
978-83-65696-08-3
Keywords in English
tax law; registration of sales; electronic registration
Links
MUNI/A/1387/2016, interní kód Repo.
Changed: 6/9/2020 13:53, RNDr. Daniel Jakubík
Abstract
V originále
This contribution analyses the system of electronic registration of sales that has recently been introduced in the Czech Republic. Apart from the analysis, the paper also discusses the types of subjects that need to register their sales, the registration methods, as well as the ways to control if the law is adhered to. Moreover, the paper also deals with the objectives of the new legislation and it offers a brief analysis of what the situation is like in other countries. The paper makes use of methods of analysis, synthesis, and comparison. Analytical methods are used here to analyze the effectiveness of the new legislation and of the electronic registration of sales in the Czech Republic. Then, comparative methods are applied to compare Czech legislation with that of other countries, especially with Croatian legislation. In addition, these methods are employed to compare the expected and the real consequences of the electronic registration of sales. The gathered data is then processed by means of synthesis to outline the future of the electronic registration of sales. The paper hypothesizes that the electronic registration of sales is an effective measure against tax evasion and it thus achieves the intended objectives of the legislation.
