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Možnosti elektronické evidence živnostníka
Skotáková, Zlata
Skotáková, Z. Electronic records options of trader. Bachelor thesis. Brno: Mendel University, 2016. Bachelor thesis engages in electronic record options of trader. Theoretical part explains overview about trade business and way of keeping the records. This part explains tax records, value added tax and system of electronic records of sales. Practical part evaluates options of existing programs for electronic records. In this bachelor thesis is my own solution of electronic records solved with program MS Access.
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Zavedení elektronické evidence tržeb a jeho dopad na malé a střední podniky v ČR
Schäfferová, Veronika
This master thesis deals with analysis of entrepreneurship sectors, which are obliged to implement electronic records of sales. This project was established in order to bring balance to the given market place and to increase the effectiveness of governmental tax control. Part of this thesis is focused on describing the prob-lems of grey section of Czech Republics economy and basic description of the project. My own research covers analysis of the current situation of general information about tax collection in the Czech Republic, identification of the economy sectors influenced by the project and evaluation of the influence of the electronic records of sales on small and medium enterprises in the Czech Repub-lic. Last but not least brief/detailed comparison of the Czech and Croatian electronic sales register systems and final evaluation reflection of the system implementation from macroeconomic point of view.
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Elektronická evidence tržeb
Plesníková, Jana
The aim of the thesis is focus on effect of Electronic registration of sales act on the business in the Czech Republic. First part is an explication of the law as an application on regulation related and certain parts of business. In the second part of the thesis, there are specified selected issues in relation to implementation of Electronic registration of sales. The issues are applied on exams of model business. All the work is primarily related to catering facilities. To every caption are specified relevant results as advices for businesses or suggestions about legislation modification. The main result of the work is an evaluation of tax discount on registration of sales and compensation of costs for businesses because of reduce VAT tax rate for catering facilities. The individual part of the thesis is a discussion focused on the topic about an exception of small businesses from effect of the law.
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Mobilná aplikácia pre elektronickú evidenciu tržieb
Osuský, Peter
The thesis is focused on the design and implementation of a mobile application for electronic records of revenues on mobile devices running iOS operation system. Part of the thesis is a description of the electronic records of revenues as well as an overview and comparison of available applications built for this purpose. The main goal is to enable users to electronic records of revenues on iPhone smartphones via an app. The registration will take place in the form of exchange of data messages between the mobile device and the Financial Administration of the Czech Republic and the subsequent printing of receipts. Electronic records of revenues is expected to be more efective in tax administration.
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Elektronická evidence tržeb v České republice
Navrátil, Emil
Navrátil E. Electronic evidence of sales in the Czech Republic. Bachelor thesis. Brno: Mendel University, 2017. The bachelor thesis deals with the topic of the Electronic evidence of sales in the Czech Republic. Specifically, the thesis deals with its impact on small and micro enterprises that are affected by the I. phase of the implementation. Firstly, the system and law behind the subject matter was described. Furthermore, results of the questionnaire were analysed and followed by an assessment. Moreover, the thesis investigates the resistivity of the system against fraudulent actions.
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Ekonomické dopady zavedení elektronické evidence tržeb v České republice
Honzírková, Hana
Bachelor thesis is dealing with the impacts of implementation of the Electronic Record of Sales in the Czech Republic. The research contains state budget, mainly government revenue. Then there were analysed the Law of Electronic Record of Sales and obligations of taxpayer. In another part of work there are example states: Croatia, Austria and Slovakia where process of Cash Collections, Grey Economy and the number of tax entity are studied. The same data were found for the Czech Republic and were used in comparison. The result of comparison was used in the recommendation for the Czech Republic.
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Dopady zavedení EET na příjmy státního rozpočtu
Vaňková, Silvie
Bachelor thesis is dedicated to issues connected with electronic record of sales and the subsequent evaluation of its impact on revenue of the Czech Republic’s state budget. For this purpose, the Difference-in-Differences method is applied on value added tax data. This method is used to estimate the impact of intervention using counterfactual data representing the presumed development of subject in case of not providing the intervention. The impact estimation of the ERS is also carried out by testing the structural break in monthly data of VAT collection. The estimated results confirmed the reported benefit of this instrument to the state budget revenue, specifically VAT collection, but the exact value of its impact cannot be clearly determined.
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Efektivnost systému elektronické evidence tržeb v České republice
Rohlena, Miloš
This diploma thesis is devoted to electronic records of sales with its closely related tax efficiency. The concept of shadow economy is also touched upon as it has negatively a effects the tax system efficiency. The first part of the thesis analyzes the accessible printed and electronic literature dealing with tax efficiency, shadow economy and tax evasion and their measurement. The subsequent part is dedicated to the electronic records of sales, mainly in the Czech environment. The implementation process and its reasons are explained, followed by a comparison with the Croatian model of records of sales. The last part deals with measuring of the shadow economy using Guttmann’s monetary method with its modification, and an analysis of costs and revenues which are connected to the electronic records of sales system. The impacts on business environment caused by the new system are moreover examined. Finally, the findings and results of the carried out analyses are discussed together with suggested proposals.
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Elektronická evidence tržeb v České republice jako nástroj eliminace daňových úniků
Prokopová, Hana
The diploma thesis is focused on clarification of tax evasion, shadow economics, measurement methods and possibilities of their reduction. The attention is also aimed at the topic of electronic records of sales, their main models, legislative adjustments and major reasons of implementation in the Czech Republic and selected countries. The aim of the thesis is examination of impact on individual countries based on the tax revenues, the number of business entities and the price level. Then the individual findings are evaluated and compared.
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Daňové a účetní aspekty spolků
Polzer, Michal
Polzer, M. Taxation and accounting aspects of societies. Diploma thesis. Brno. Mendel University in Brno, 2018. The diploma thesis examines the application of value added tax to societies, that are taxable persons, but they did not exceed the turnover for compulsory registration. For selected societies is considered voluntary registration with two pricing methods of provided goods and services and is assessed their impact on the economic result. The diploma thesis deals also with the transition of simple accounting to double-entry, which is the consequence of voluntary registration for value added tax. For the transition to double-entry accounting also examines the impact on corporation income tax. The diploma thesis also examines the electronic registration of sales and its influence on the economic of the societies. On the base of the results are set conclusions and recommendations for societies.
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