National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
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.
Vztah efektivní sazby daně z příjmů fyzických osob a HDP v České republice
Crhová, Jana
This bachelor thesis deals with the behaviour of the effective income tax rate of individuals in the Czech Republic and how this rate is related to the economic de-velopment of the country from 1993 to 2013. Tax laws for calculating the effective tax rate and correlation effective tax rates and GDP are used to determinate this fact. Based on these results it is determined that the effective tax rate on personal income of level of the average wage is correlated with GDP and thus this condition corresponds to theoretical premises posed on taxes in connection with the development of the economy.

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