Daňové úniky, registrační pokladny a elektronické účetní pokladny

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Title in English Tax evasion, registration cash desks and electronic accounting systems
Authors

KYNCL Libor

Year of publication 2012
Type Article in Proceedings
Conference Aktuální problémy daňové kriminality
MU Faculty or unit

Faculty of Law

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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