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Vliv a dopady zavedení elektronické evidence tržeb
Mrázová, Michaela
This bachelor thesis deals with gradual establishing of Electronic Sales Records in the Czech Republic. The thesis is divided into two parts, theoretical and practical one. The theoretical part is devoted to facts describing establishing Electronic Sales Records and tax evasions. In the practical part, changes in entrepreneur environment after the establishment of Electronic Sales Records are discussed. Furthermore, the changes in tax incomes as the main part of public revenue are assessed in the practical part.
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Zavedení elektronické evidence tržeb a návrh její nejvhodnější implementace pro zvolené subjekty
Kotrbová, Nikola
Bachelor thesis is focused on problematics of introducing new phase of Electronic Records of Sales (Czech abbreviation: EET) in Czech Republic. It tries to predict consequences of this new phase on selected entrepreneurs and create proposal of suitable implementation of EET for these entrepreneurs. Theoretical part explains process of income taxation and it also defines EET in Czech Republic. In the practical part, information from the entrepreneurs themselves is found out by means of a questionnaire survey. Finally, based on the information from the theoretical and practical part, a proposal for a suitable implementation of EET for individual types of entrepreneurs is created.
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Dopady zavedení elektronické evidence tržeb u stravovacích služeb
Chládková, Iveta
This bachelor thesis explores the impacts for food service businesses of establishing electronic registration of sales and a reduced value-added tax rate. The first section of the thesis deals with tax evasion, tax incidence, and the electronic registration of sales. A significant part of the thesis is focused on the costs associated with establishing the first part of the electronic registration of sales for selected businesses as well as the consequences for service prices and administrative challenges. Last, the thesis analyzes the impacts of the electronic registration of sales on national tax revenue.
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Elektronická evidence tržeb
Jakobová, Markéta
Jakobová, M. Electronic Records of Sales. Bachelor thesis. Brno: Mendel University, 2016. Bachelor thesis engages in Electronic Record of Sales that is going to be successively introduced in the Czech Republic from 2016. Theoretical part explains value added tax and system of electronic records of sales. Practical part evaluates national eco-nomic statistics from the Republic of Croatia before and after implementation of electronic records of sales since the Croatian system was inspiration for the Czech system. There are also identified differences between both systems. Factors which could influence results of electronic records of sales, also with advantages and dis-advantages of electronic records of sales, are stated within SWOT analysis.
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Porovnanie nástrojov finančnej správy Českej a Slovenskej republiky
Forróová, Eliška
Forróová, E. Comparison of Financial Administration Tools of the Czech and Slo-vak Republic. Bachelor thesis. Brno: Mendel University in Brno, 2021. The work is focused on making recommendations to the financial administra-tions of the Czech Republic and the Slovak Republic, based on a comparison of financial administration tools of selected countries on the basis of administrative demands and the impact on the state budgets of countries. The theoretical part deals with public budget revenues and tax administration of the Czech and Slovak Republics, as well as financial instruments of the countries. The practical part deals with the comparison of these tools in terms of administrative complexity and efficiency within the state budget, on the basis of which it makes recommen-dations to financial administrations.
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Vývoj EET a její fungování v praxi
Budíková, Alena
This diploma thesis describes electronic records of sales and its application in practice. The aim of this diploma thesis was to bring knowledge about purpose of the electronic records of sales and determinate how impact on businessmen it has. The thesis should also say if electronic records of sales brought more efficient and fairer tax collection. The evaluations are based on public data available from state institutions and on the results of a survey, which was filled by 100 respondents. In the end, there are described results of the work and suggested recommendations of future development of electronic records of sales.
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Zavedení elektronické evidence tržeb v České republice
Popelová, Pavlína
Popelová, P. Introduction Electronic Records of Sales in Czech Republic. Bachelor thesis. Brno: Mendel University, 2021. This bachelor thesis focuses on the evaluation of the impact of the introduction of Elec-tronic Records of Sales on selected subjects. Theoretical part of the thesis deals with the issue of income taxation of natural and legal persons and definition of the term Electronic Records of Sales in Czech Republic. In the practical part, there is a micro analysis of accounting statements of selected companies and quantification of the impact of Elec-tronic Records of Sales on these companies. Finally, based on the information from the theoretical and practical part, the impact is evaluated and the taxation of companies before and after the introduction of Electronic Records of Sales is compared.
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Elektronická evidence tržeb v České republice
Pisková, Lenka
The bachelor thesis deals with the topic of electronic evidence of sales in the Czech Republic. Its goal was to evaluate the efficiency and profitability of the electronic evidence of sales among taxpayers running business in accommodation services. The literary part of the thesis describes the issue of business and the electronic evidence of sales together with aspects of its implementation and tax evasion. In the practical part, data of accommodation services from the Czech Statistical Office and the Financial Administration of the Czech Republic in the period 2012-2020 are evaluated. The results showed the fulfilment of the precondition of the electronic evidence of sales and an increase of the tax base for accommodation services business owners.
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Opatrenia omedzujúce daňové úniky, ich aplikácia v Českej republike
Kristová, Ivana
This bachelor thesis is focused on measures for impeding tax evasion. Its objective is, based on analysis, to examine efficiency of using Electronic Cash Register and introduction of Receipt Lottery in Slovak republic. The thesis contains a suggestion on specific form of fight against tax evasion in Czech republic. This includes the results of the previous analysis and performed comparation of studied measures with Revenue Administration Modernization.
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