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Processing of Bills for the National Lottery
Hučko, Andrej ; Bartík, Vladimír (referee) ; Hynek, Jiří (advisor)
This bachelor thesis is dealing with creation of a mobile application for automatic bill processsing for the national bill lottery in Czech republic. For attending in the lottery game, official web interface and mobile application is provided. This official mobile app contains drawbacks, which are analyzed in this thesis. This application is developed on Android platform and uses automatic optical character recognition technology (OCR). The main aim of the application is to allow the user easy bill registration for the national lottery by the use of smartphone camera. It eliminates drawbacks of the official app and third party apps with similar purpose.
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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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Processing of Bills for the National Lottery
Hučko, Andrej ; Bartík, Vladimír (referee) ; Hynek, Jiří (advisor)
This bachelor thesis is dealing with creation of a mobile application for automatic bill processsing for the national bill lottery in Czech republic. For attending in the lottery game, official web interface and mobile application is provided. This official mobile app contains drawbacks, which are analyzed in this thesis. This application is developed on Android platform and uses automatic optical character recognition technology (OCR). The main aim of the application is to allow the user easy bill registration for the national lottery by the use of smartphone camera. It eliminates drawbacks of the official app and third party apps with similar purpose.
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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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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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Implementation of electronic records of sales in the Czech Republic
Netrhová, Anna ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The main goal of this work is to compare an amount of tax loopholes to the state budget deficit in the Czech Republic for the period from 2009 to 2014. Partial aims of my thesis are: to describe how the cash registers work, to compare the function of receipts lottery in selected countries, and to explain what it is the tax gap and why I used it for calculations in the analytic part. In order to achieve individual goals is used the descriptive method. The next part has a legislative technical character. To fulfil the main object the method of applied research is used, based on which determined by ratio between the amount of VAT gaps and he state budget deficit from 2009 to 2014. For the year 2014 I used an estimate of the Ministry of Finance of the Czech Republic on the state budget deficit. The tax gap for the period from 2012 -- 2014 will be determined by an expert estimate. The result of the analysis part is that in the case of an ideal tax collection would be the state budget from the year 2010 and 2011 slightly in deficit, in 2012 balanced and in 2013 even surplus. In the case of prediction for the year 2014 it would be a slightly deficit budget.
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