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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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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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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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