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Development of Application for Electronic Records of Sales
Šťáva, Jan ; Štepník, Štefan (referee) ; Dydowicz, Petr (advisor)
This diploma thesis is focused on the design and development of applications for mobile devices with Android operating system. The main purpose of this application is to fulfil the requirements of law on the Electronic Records of Sales. The thesis describes the theoretical knowledge which is important in the development of the application and describes the design and the whole implementation of the application. The application is implemented in the Java programming language. The thesis also deals with the description of the problem of electronic records of sales and the analysis of the EET product range.
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The Effects of Electronic Records of Sales: A Synthetic Control Method Analysis
Besedová, Monika ; Havránek, Tomáš (advisor) ; Baxa, Jaromír (referee)
The objective of this thesis is to analyze the impact of the electronic records of sales (ERS) implemented on December 1, 2016, in the Czech Republic. The ERS orders given entrepreneurs to use special cash boxes and to send data about single sales to the Financial Authority immediately after each transaction. Experience shows that the ERS reduced tax evasion and the shadow economy. This thesis fills a gap in literature as no study has yet examined the impact of ERS on macroeconomic variables - gross domestic product (GDP) per capita, unemployment rate and harmonized consumer price index (HCPI). To analyze it, I apply SCM by Abadie and Gardeazabal (2003), Abadie et al. (2010) and Abadie et al. (2015) that proposes the way how to evaluate the impact of political interventions using a quantitative approach. Using data from the Eurostat and OECD databases from Q1 2004-Q3 2019, the method allows me to construct a counterfactual outcome for GDP per capita, unemployment rate and HCPI in the absence of the implementation of the ERS. I also apply the extension of original SCM - generalize synthetic control method by Xu (2017) and augmented synthetic control method by Ben-Michael et al. (2018) as robustness checks. Moreover, the interference procedures include the modified confidence interval by Firpo and Possebom...
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Effects of Selected Tools of Taxation for VAT Collection
ŠPILAUEROVÁ, Hana
Taxes are the most important revenue of the public budgets. The state dedicates great alertness to their right collection. In the area of value added tax, handing in control statement and introducing electronic record of sales, among other things, bring a contribution. The aim of this thesis is to assess effects of these instruments in connection with changes in VAT collection in the Czech Republic. The theoretical part brings a description of individual instruments that are used to increase VAT collection - tax rates, reverse charge, security orders, recapitulative statement, control statement, electronic register of sales. In the practical part the contribution of the adopted measures is surveyed on the basis of estimations and analyses. The effect of the control statement is calculated on the data about excessive deductions. Common influence of the instruments is investigated through analyses of VAT collection and final consumption, it comes to a calculation of possible impacts of the implemented measures. The thesis captures above all the period between the years 2015 - 2018 when the same VAT rates are valid and so computations are not influenced by rate change.
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Electronic Records of Sales and Their Implementation in the Czech Republic
Mach, Petr ; Chytilová, Julie (advisor) ; Baxa, Jaromír (referee)
The subject of this thesis is electronic records (EET) of sales and its implementation in the Czech Republic. Because one of the main goals is to improve tax collection the first part of the theoretical section of the thesis is devoted to a brief introduction to taxes and specifically the value-added tax. The second part of the theoretical section is describing the specifics of the Czech version of electronic records of sales. First, a few models of records of sales are described and which of them was chosen and why. Then this model is described in detail, including who has to abide by it, what sales they have to record and some of the technical aspects of the system. A part is also dedicated to the associated receipt lottery and the end of the theoretical section is devoted to similar systems of electronic evidence of sales and their impacts in other countries. The practical section of the thesis is devoted to answering the question if the introduction of electronic records of sales in the Czech Republic was justified, based on fulfillment of its initial goals. The main goals were to increase the tax revenue and lowering the size of the shadow economy. In order to verify the estimate of increase in VAT revenue due to introduction of EET, calculated by the Ministry of Finance, I calculate my own...
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Electronic Records of Sales and Their Implementation in the Czech Republic
Mach, Petr ; Chytilová, Julie (advisor) ; Moravcová, Michala (referee)
The subject of this thesis is electronic records of sales and its implementation in the Czech Republic. Because one of the main goals is to improve tax collection the first part of the theoretical section of the thesis is devoted to a brief introduction to taxes and specifically the value-added tax. The second part of the theoretical section is describing the specifics of the Czech version of electronic records of sales. First, a few models of records of sales are described and which of them was chosen and why. Then this model is described in detail, including who has to abide by it, what sales they have to record and some of the technical aspects of the system. A part is also dedicated to the associated receipt lottery. The practical section of the thesis is devoted to answering the question if the introduction of electronic records of sales in the Czech Republic was justified, based on fulfillment of its initial goals. The main goals were to increase the tax revenue and lowering the size of the shadow economy. Apart from these goals, the practical section is also evaluating the costs of the whole project and also some public concerns are addressed. The thesis ends with a brief look at the future of records of sales in the Czech Republic.
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Indirect Taxes Evasion
Kotrba, Karel ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with an issue of indirect taxes evasion and analyzes how to fight them. The aim of this piece of work is to provide basic insight into the issue of indirect tax evasion and also to describe and evaluate some of the latest tools used in the fight against them. I have no intention to analyze the topic in detail as the possibility to do so is limited by the extent of the diploma thesis. The thesis itself is divided into three parts. In the introductory part, a term tax is defined and a system of indirect taxes is briefly described. Moreover, specific indirect taxes in the Czech Republic are defined with the respect to their legal construction and regulation. To demonstrate the importance of indirect taxes, the first chapter of the thesis covers also information about the revenue of each indirect tax for the state budget. The second chapter deals with theoretical background of the taxes evasion issue and ways of their realisation. Firstly, the term tax evasion is defined as a technical term and then it is compared to tax optimisation as described. To make the theoretical picture complete, psychological and economical aspects of the issue are mentioned as models describing factors influencing origin of tax evasions. Another part of the thesis is focused on ways of realisation of tax...
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New administrative duties of taxpayers in the area of value added tax
Halbrštát, David ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Resume in English Name of the thesis: New administrative duties of taxpayers in the area of value added tax Abstract: The thesis describes and analyses the new administrative duties of taxpayers in the area of value added tax. Currently exists a whole range of administrative duties in the area of value added tax. It has been written a lot about these current administrative duties in the past. Therefore, I have decided to focus on two completely new measures, which have become media phenomenon in last months, These measures are VAT control statement and electronic records of sales. However neither of these measures can be described as a Czech invention, we might find them in foreign legal regulations. Considering this fact, I could have dedicated my focus on legal regulations, which had served as s inspiration for Czech legislators and compare the model regulations from abroad with the Czech version and find potential differences. In the first and general part of the thesis, can be found answers to the questions: "What is the value added tax?", "Who are the taxable persons?" and "What are their current administrative duties in the area of the value added tax?" In the second part I have dealt with an institute of the VAT control statement. In addition to the particular provisions of the legal regulation, I...
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Development of Application for Electronic Records of Sales
Šťáva, Jan ; Štepník, Štefan (referee) ; Dydowicz, Petr (advisor)
This diploma thesis is focused on the design and development of applications for mobile devices with Android operating system. The main purpose of this application is to fulfil the requirements of law on the Electronic Records of Sales. The thesis describes the theoretical knowledge which is important in the development of the application and describes the design and the whole implementation of the application. The application is implemented in the Java programming language. The thesis also deals with the description of the problem of electronic records of sales and the analysis of the EET product range.
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Comparison of Slovak and Croatian model electronic records of sales and their effects on selected economic indicators in 2013-2015
Hušková, Pavlína ; Vostrovská, Zdenka (advisor) ; Zeman, Martin (referee)
The aim of the thesis is to analyze and compare the implementation process and economic impact of electronic records of sales in the Slovakia and Croatia. The first three chapters define the basic concepts related to the topics of the thesis such as the taxation system, the shadow economy and the harmonization of tax systems across the European Union. The thesis focuses on the characteristics of the taxation system in the Slovakia and Croatia specifically for value added tax. The practical part deals with the analysis of the electronic records of sales in these countries. The benefits and impacts of the electronic records of sales compare to selected economic indicators and infer recommendations for the Czech Republic. The last part of the thesis outline for the readers the issue of state lottery associated with the receipt.
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Development of application with support of electronic records of sales
Klimt, Marek ; Pavlíčková, Jarmila (advisor) ; Fortinová, Jana (referee)
The aim of this bachelor thesis is to design and develop application as a support for small businesses in the field of hospitality. This study describes process of designing the application and analyzing business processes. Study also contains analysis of the market applications. Within the design the readers are informed about the issue of introducing electronic records of sales in the Czech Republic. The first part describes similar, existing applications. In according to an analysis of existing applications, there are written the basic requirements on the application which is designed in this study. Description and analysis of processes in small businesses operating in the hospitality industry follows. Based on the description of the business process are defined functional and nonfunctional requirements for application which are further related with application use case scenarios. Furthermore there is a description of application design using language UML. Part of the application design is to design classes, database and design of graphical user interface. There is a description of all the tools and technologies that are used for developing application for itself , so readers can see what are the mainly benefits of using the Java programming language, platform for developing graphical user interface JavaFX and the benefits of object-relational mapping hibernate which was used. The next part describes the testing of application by test scenarios. This part also includes a description of testing application by live operation. In the end of the study there is a user's manual. The manual includes the basic elements of control. Includes how to run the application and furthermore instructions how using it for the main purpose which it was designed for. The following is a description of other cases which may be utilized.
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