Publication details
Daňové úniky, registrační pokladny a elektronické účetní pokladny
| Title in English | Tax evasion, registration cash desks and electronic accounting systems |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Aktuální problémy daňové kriminality |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax evasion; registration cash desk; electronic accounting system; tax crimes; Czech Republic; statistics; de lege ferenda. |
| Description | The aim of this paper is to clarify the relation between the illegal tax evasion, registration cash desks (which had the special Czech regulation for the retail market merchants, hotels and restaurants from 2005 to 2007) and electronic accounting systems. This topic will be discussed using the latest knowledge and current developments in tax crime in the Czech Republic and abroad. The author will include the legal regulation de lege lata, the current literature and judicial decisions. The author’s position on possible amendments to lower the illegal tax evasion level in the Czech Republic will be presented. The analysis will be used in order to analyze the current legislation, judicial decisions and literature, the description shall be used to describe the current state of law. The comparison is intended to compare the various legal issues and different situations in the tax administration. The synthesis will be used in order to obtain feedback on the current legislation and to create the conclusions of the contribution. At the end of the paper, the author will include a discussion on the possibility of the legislative amendments. |
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