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http://hdl.handle.net/11320/6967
Pełny rekord metadanych
Pole DC | Wartość | Język |
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dc.contributor.author | Marethová, Zuzana | - |
dc.contributor.author | Snopková, Petra | - |
dc.date.accessioned | 2018-09-28T11:42:03Z | - |
dc.date.available | 2018-09-28T11:42:03Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | 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 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6967 | - |
dc.description.abstract | 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. | pl |
dc.description.sponsorship | 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). | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | Tax law | pl |
dc.subject | registration of sales | pl |
dc.subject | electronic registration | pl |
dc.title | Electronic Registration of Sales in the Czech Republic - Theory and Praxis | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.47 | - |
dc.description.Email | Zuzana Marethová: 344107@mail.muni.cz | pl |
dc.description.Email | Petra Snopková: snopkova@mail.muni.cz | pl |
dc.description.Biographicalnote | 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. | pl |
dc.description.Biographicalnote | 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. | pl |
dc.description.Affiliation | Zuzana Marethová - Masaryk University | pl |
dc.description.Affiliation | Petra Snopková - Masaryk University | pl |
dc.description.references | Hajdušek, T. et al.: První zkušenosti s EET – elektronickou evidencí tržeb (First experience with ROS – registration of sales), Prague: Wolters Kluwer, 2017. | pl |
dc.description.references | Hornochová, S.: Příspěvek Simony Hornochové – Konference o EET (Contribution of Simona Hornochová – Conference of ROS), 2015. www.youtube.com. | pl |
dc.description.references | Kudeljan, V.M.: Příspěvek M.V. Kudeljan – Konference o EET (Contribution of M.V. Kudeljan – Conference of ROS), 2015. www.youtube.com. | pl |
dc.description.references | Radvan, M. et al.: Elektronická evidence tržeb jako nástroj kontroly v berním právu (Registration of Sales as a Control Instrument in Tax Law), in: Mrkývka, P. et al. (eds.): Dohled, dozor, kontrola ve veřejné finanční činnosti (Surveillance, supervision, control of public financial activities), Brno: Masarykova univerzita, 2016. | pl |
dc.description.references | Smetanková, D. et al.: Právní úprava evidence tržeb ve vybraných zemích EU (Legal registration of sales in selected EU countries). Prague: Parliament Institute, 2015. | pl |
dc.description.references | Snopková, P.: Uplatnění kontrolních mechanismů v rámci daně z přidané hodnoty (Apply of Controlling Mechanisms within the Scope of Value Added Tax), in: Mrkývka, P. et al. (eds.): Dohled, dozor, kontrola ve veřejné finanční činnosti (Surveillance, supervision, control of public financial activities), Brno: Masarykova Univerzita, 2016. | pl |
dc.description.references | Ťopek, M.: Z EET si nikdo nebude dělat srandu, říká šéf Finanční správy (No one will be kidding from the ROS, says the head of the Financial Administration), 2017. www.financnisprava.cz. | pl |
dc.description.references | Vlková, J.: Účtenkovou loterii chce ministerstvo stihnout ještě před volbami (The ministry wants the receipt lottery to run before the election), 2017. www.ekonomika.idnes.cz. | pl |
dc.description.references | Žurovec, M.: Podnikatelé a odborníci rozhodli: Elektronická evidence tržeb je druhým nejlepším zákonem roku 2016 (Entrepreneurs and experts have decided: Registration of Sales is the second-best law in 2016), Praha: Ministry of Finance, 2017a. www.mfcr.cz. | pl |
dc.description.references | Žurovec, M.: Státní rozpočet je po sedmi měsících v přebytku 25 mld. Kč (The state budget is in surplus of CZK 25 billion after seven months), Praha: Ministry of Finance, 2017b. www.mfcr.cz. | pl |
dc.description.references | Žurovec, M.: Účtenková loterie má svého dodavatele (The receipt lottery has its supplier), Prague: Ministry of Finance, 2017. www.mfcr.cz. | pl |
dc.description.references | Čísla Finanční správy o růstu tržeb se oproti číslům ČSÚ liší, není to překvapivé (The Financial Administration’s numbers of revenue growth are different from those of CSO, it’s not suprising), 2017. www.etrzby.cz. | pl |
dc.description.references | Explanatory note to the Bill on Registration of Sales, Parliamentary press no. 513, 2015. www.psp.cz. | pl |
dc.description.references | Evidence tržeb v praxi. Úvod (Registration of Sales in praxis. Introduction, 2015. www.youtube.com. | pl |
dc.description.references | Fiskalizace v Chorvatské republice: fakta (Fiscalization in Croatia: facts), 2016. www.etrzby.cz. | pl |
dc.description.references | Fiskalization in HR: Questions & Answers, 2012. www.fiscalization.hr. | pl |
dc.description.references | Padla dosud nejvyšší pokuta kvůli EET (The highest penalty yet has been imposed because of ROS) Úřady proti nepoctivcům přitvrdily (authorities tightened against non-honest people), 2017. www.ekonomika.idnes.cz. | pl |
dc.description.references | Proč evidence tržeb? (Why registration of sales?). www.etrzby.cz. | pl |
dc.description.references | První měsíce provozu EET přinesly pokuty za devět milionů (First months of operation of ROS brought fines for nine million), 2017. www.businessinfo.cz. | pl |
dc.description.references | Zkušenosti ze zahraničí (Experience from abroad), 2016. www.etrzby.cz. | pl |
dc.description.references | CZ: Tax Code, no. 280/2009, as amended. | pl |
dc.description.references | CZ: Act no. 112/2016, on Registration of Sales, as amended. | pl |
dc.description.references | CZ: Act no. 586/1992, on Income Taxes, as amended. | pl |
dc.description.firstpage | 651 | pl |
dc.description.lastpage | 664 | pl |
dc.identifier.citation2 | 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 | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
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 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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Z_Marethova_P_Snopkova_Electronic_Registration_of_Sales_in_the_Czech_Republic.pdf | 612,82 kB | Adobe PDF | Otwórz |
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