Dopad elektronické evidence tržeb na české firmy

Varadi, Ondřej

This thesis studies the effects of the electronic revenue registry introduced in the Czech Republic in December 2016 on reported firm output, purchases, and on firm entry/exit. The policy aimed to reduce tax evasion via improved reporting of cash transactions at the end of the supply chain. Firms in affected industries were required to use special electronic revenue registers that automatically send information to tax authorities. We conduct a difference-in-differences estima- tion on representative firm-level data provided by the Czech Statistical Office and construct control groups from industries that were unaffected by the policy but were otherwise similar to the affected industries. We construct multiple alternative control groups for each treated industry to test the sensitivity and robustness of the results to the choice of the control group. The thesis finds that the policy increased reported output in industries characterized by a high volume of small-ticket sales, which include Food and beverage service activi- ties, Accommodation, and Retail. Additionally, in Food and beverage service activities, reported purchases increased by 16%, which could imply that the firms offset the increase in output by reporting greater purchases. Firm en- try decreased and firm exit increased around and...

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