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Tytuł: Electronic Registration of Sales in the Czech Republic - Theory and Praxis
Autorzy: Marethová, Zuzana
Snopková, Petra
Słowa kluczowe: Tax law
registration of sales
electronic registration
Data wydania: 2018
Data dodania: 28-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 651-664
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: 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.
Afiliacja: Zuzana Marethová - Masaryk University
Petra Snopková - Masaryk University
Nota biograficzna: Zuzana Marethová - Ph.D. Student at the Faculty of Law, Masaryk University at the Department of Financial Law and Economic. The Author specializes in tax law.
Petra Snopková - Ph.D. Student at the Faculty of Law, Masaryk University at the Department of Financial Law and Economic. The Author specializes in tax law.
E-mail: Zuzana Marethová: 344107@mail.muni.cz
Petra Snopková: snopkova@mail.muni.cz
Sponsorzy: This article is the outcome of the research projects: MUNI/A/1359/2016 (Reformation of income taxes) and MUNI/A/1387/2016 (Stabilization in financial and tax law).
URI: http://hdl.handle.net/11320/6967
DOI: 10.15290/oolscprepi.2018.47
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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