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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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Dopady zavedení elektronické evidence tržeb
Nguyen, Michal
Nguyen, M. Electronic registration of sales. Bachelor thesis. Brno: Mendel University, 2018. This thesis deals with an evaluation of impact Electronic registration of sales (EET) in the Czech Republic. The first part of Bachelor thesis is devoted to describing the issue of the shadow economy and the "EET" system itself. The next part encompasses an analysis of the current state of tax collection in the Czech Republic, the development of prices, wages and number of business entities in the affected sectors after the implementation of "EET". Last but not least, this thesis is also focused on enumeration the costs associated with the system. Results are evaluated on the basis of information from public service, statistical office and online enterprise databases. Overall, it was found that, despite a better tax collection, there was no significant size reduction of shadow economy in the Czech Republic.
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Důsledky zavedení EET pro podnikatelskou veřejnost
Šenková, Kateřina
The aim of this study ‘’Consequences of Introducing Electronic Registration of Sales for the Business Community’’ is to analyse the issue of electronic registration of sales in the Czech Republic (Czech abbr. EET), evaluate the 1st and the 2nd phase of the introduction impact and at the same time evaluate the potential effect of its final phase. The opening part of this study presents the legal regulation an amendment to the act on the EET. The following parts evaluate the impact of EET on the state budget and the contribution to the Czech economy. The last part is devoted to the research method in the form of a questionnaire, which shows consequences of applying the EET law and of further potential effect for other business communities.
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Introduction of the EET system in accommodation and catering services in South Bohemian Region
ZEMANOVÁ, Veronika
The aim of this master thesis is to analyze and evaluate the introduction of registration of sales in catering and accommodation services in the South Bohemian Region. On the basis of the findings, it is recommended to prepare recommendations for updating the registration of sales (EET) system. This thesis is based on the primary data obtained through the questionnaire survey, which took place between December 2017 and March 2018. The information source was business people of accommodation, catering and hospitality situated in the South Bohemian Region. Respondents were often addressed by e-mail. The questionnaire survey focused on the opinions to the EET before and after its introduction, satisfaction with the material-technical equipment supplier, the resulting complications and the monthly costs associated with the operation of the EET. In addition, three research questions were developed, which were evaluated from the results of the questionnaire survey The questionnaire survey showed that most of the entrepreneurs with their equipment supplier were satisfied. Due to the costs and complications associated with EET, entrepreneurs have not changed the opinion to EET and is still negative.
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