<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

Using electronic record of sales to support fair budgetary allocations across Czech municipalities

Department of Biomedical Technology, Faculty of Biomedical Engineering

Department of Social Work, Faculty of Social and Economic Studies

J. E. Purkyne University in Ústí nad Labem

GeoScape

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The paper focuses on electronic record of sales, a tool enabling continuous monitoring and control of declared sales of business entities. Such systems have...

Using electronic record of sales to support fair budgetary allocations across Czech municipalities

Published Online: Jun 15, 2023

Page range: 47 - 57

Received: Jan 02, 2023

Accepted: Apr 14, 2023

DOI: https://doi.org/10.2478/geosc-2023-0004

Keywords
Electronic record of sales, Regional and municipal budgets, Shared taxes, Czech Republic

© 2023 Pavel Semerád et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Using electronic record of sales to support fair budgetary allocations across Czech municipalities

Published Online: Jun 15, 2023

Page range: 47 - 57

Received: Jan 02, 2023

Accepted: Apr 14, 2023

DOI: https://doi.org/10.2478/geosc-2023-0004

KeywordsElectronic record of sales, Regional and municipal budgets, Shared taxes, Czech Republic

© 2023 Pavel Semerád et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Electronic record of sales, Regional and municipal budgets, Shared taxes, Czech Republic