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@inproceedings{34147,
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},
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 - 34147
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
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 \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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