使用电子销售记录支持捷克各城市的公平预算分配

IF 0.7 Q3 GEOGRAPHY
GeoScape Pub Date : 2023-06-01 DOI:10.2478/geosc-2023-0004
Pavel Semerád, V. Rogalewicz, M. Barták
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引用次数: 1

摘要

摘要本文侧重于销售电子记录,这是一种能够持续监控商业实体申报销售的工具。这种系统最近在欧洲国家越来越受欢迎。本文的目的是分析电子销售记录的可能用途,以根据应税收入的来源更公平地重新分配共享税。我们认为目前的情况并不完全公平,因为销售可能在全国范围内实现。然而,帮助企业实现收入的市政当局并没有得到公平的奖励。这通常会以牺牲较小的市政当局为代价,给较大的市政当局带来优势。目前,税务局有足够的技术设备,能够确定收入的来源。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Using electronic record of sales to support fair budgetary allocations across Czech municipalities
Abstract The paper focuses on electronic record of sales, a tool enabling continuous monitoring and control of declared sales of business entities. Such systems have been recently gaining popularity in European countries. The objective of the paper is to analyse the possible use of electronic record of sales for a fairer redistribution of shared taxes according to the place where the taxable income was earned. We do not consider the current situation to be entirely fair, as sales may be realized in the whole territory of the country. However municipalities that help businesses achieve their income are not fairly rewarded for doing so. This usually gives larger municipalities an advantage at the expense of smaller ones. Currently, the tax administration has sufficient technical equipment to be able to identify the place where the revenue was received.
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来源期刊
GeoScape
GeoScape GEOGRAPHY-
CiteScore
2.70
自引率
7.70%
发文量
7
审稿时长
4 weeks
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