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Electronic Registration of Sales
Kučerová, Adéla ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with the electronic registration of sales that has recently been introduced to Czech law in order to increase the revenues of public budgets, reduce the shadow economy and to safeguard a fair competitive environment for all businesses. This thesis is divided into two essential parts. The first part hereof deals with general issues of registration of sales whereas the second part analyses particular aspects of the new legislation. In the first chapter, general matters of the registration of sales are discussed. The main objectives of the registration of sales as well as possible means of such registration are introduced. Moreover, one part of this chapter is dedicated to the recordkeeping obligation as it is to be found in Czech law. The second chapter deals with the Act No. 112/2016 Coll., on Registration of Sales. Firstly, the Act is introduced in general terms and its place in the Czech legal order as well as the legislative process is discussed. Secondly, it analyses some provisions of the Act, in particular those relating to the entities that have the obligation to register their sales under the Act and those covering the subject-matter, i.e. the registered sale as such. The aim of the said analysis is to answer the question whether the new legislation may theoretically cause...
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Registration of Sales de lege ferenda
Zatloukalová, Júdit ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Diploma Thesis Registration of Sales de lege ferenda Júdit Zatloukalová ABSTRACT This diploma thesis deals with the current legal regulation of electronic registration of sales in the Czech Republic, and especially with its planned amendment. At the end of 2017, the Constitutional Court had a significant impact on the legal regulation when its Decision file no. Pl. ÚS 26/16 revoked several provisions of the Act No. 112/2016 Coll. In the legislative process, as of the date of the manuscript closing, there is a government amendment to the Act concerned, which represents the legislative response of the Ministry of Finance to this Decision. The text is divided into six parts. After a general introduction to the registration of sales in the first part, there is an analysis of the Czech legislation in parts 2 to 4, first the de lege lata and then the submitted amendment in the light of the Constitutional Court's Decision on the Act. The following fifth part is devoted to the Slovak legal regulation of sales records, especially to the consequences of the recent amendment to the Act No. 289/2008 Coll., on Use of Electronic Cash Register. This amendment introduced the on-line eKasa system, which builds on many years of experience with the cash register system. In the last sixth part, the author analyses the...
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Economic and Organizational Aspects of Introducing Electronic Registration of Sales
BARTŮŇKOVÁ, Kristina
The work contains of the point of legislation, explains definitions of terms, a clarification of the reason and purpose of accepting this measure. The thesis states progress chart its establishment, responsibilities for entrepreneurs, possible ways of technical solution, three stages of Electronic Registration of Sales and evaluation of the implemented first stage. The bachelor thesis targets the specific companies on which the process of implementation, organizational arrangements and economic consequences of Electronic Registration of Sales for subject of economic activities are described. There are mentioned two other aims in the work. The first of them is to quantify costs of implantation of Electronic Registration of Sales module into specific accounting softwares. The second aim is to compare opinions of specific professional chambers and associations.
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Electronic registration of sales
Kabeš, Viktor ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
The subject of this thesis is the electronic registration of sales and its efects on reducing the grey economy in the Czech republic. The electronic registration of sales is a system designed to ensure that entrepreneurs selling goods or services in return for cash report every instance of such transaction directly to the tax authority so opportunities for tax evasion are significantly reduced. FIK, a code unique to every transaction that serves as a proof that the report has been done is subsequently sent back and receipt for transaction with FIK included is issued to the customer who can check, using special internet aplication, whether transaction has been in deed reported. The work is divided into five chapters. The first one describes accounting and similar systems that record information needed to administration of taxes. The next chapter describes occasions when issuing invoices not related to electronic evidence of sales is required. The third chapter analyses the Registration of Sales Act which introduces the electronic evidence of sales into Czech law. This chapter is further divided into seventeen subchapters focused on the most important provisions of the act, for example those setting out exactly what transactions are required to be reported, what are the details of the receipt and the rules of...
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The impact of accounting and taxes on entrepreneur who runs a café
Nguyen, Ngoc Anh ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The goal of this bachelors thesis is to discuss the impact of legal, accounting and taxing duties on day to day operation of café as well as to compare the aspects of business for entrepreneur and legal entity. First part of this thesis is devoted to clarifying the topic of business in general and its requirements for entering it, with emphasis on importance of economic transaction registration. Followed by analysis of electronic registration of sales. Last chapter deals with single entry book-keeping and accounting from the view of entrepreneur who runs a cafe.
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The Specifics of Keeping Tax Record of Entrepreneur and Implementation of Electronic Registration of Sales
Jányšová, Monika ; Šindelář, Michal (advisor) ; Molín, Jan (referee)
The Bachelor thesis focuses on the specifics of tax record self-employer by applicable legislation of the Czech Republic. It also deals with the introduction of electronic registration of sales. Even though tax record and registration of sales are two separate systems, the principle of this thesis is to highlight the specific relationship of these systems from the perspective of the self-employer who in the course of business activity accepts especially cash payments and was therefore covered by an responsibility to keep tax record and registration of sales. The aim of the thesis is to show how the entrepreneur can rely on data recorded in the registration of sales for the purpose of determining tax liability of value added tax and personal income tax base and how the registration of sales will be reflected in the keeping of tax record.
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Electronic Registration of Sales - potential benefits
Slavíček, Michal ; Zídková, Hana (advisor) ; Čejková, Eliška (referee)
The bachelor thesis is focused on a very topical subject. The main goal is to calculate an expected year-on-year change of VAT after the ERS was implemented (compare the years 2017 and 2016) in a sector of catering industry. The next goal is to compare the calculated result with estimation of Ministry of Finance. The first part of thesis is focused on a description of ERS. The second part deals with problems of tax evasion in catering industry. The final part is at first focused on the description of methods and data source, then the calculation of year-on-year change of VAT is made. The result of bachelor thesis is the comparison of estimated year-on-year change of VAT with estimation of Ministry of Finance and finally identify the reasons of deviation.
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Electronic Registration of Sales
Kučerová, Adéla ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
This thesis deals with the electronic registration of sales that has recently been introduced to Czech law in order to increase the revenues of public budgets, reduce the shadow economy and to safeguard a fair competitive environment for all businesses. This thesis is divided into two essential parts. The first part hereof deals with general issues of registration of sales whereas the second part analyses particular aspects of the new legislation. In the first chapter, general matters of the registration of sales are discussed. The main objectives of the registration of sales as well as possible means of such registration are introduced. Moreover, one part of this chapter is dedicated to the recordkeeping obligation as it is to be found in Czech law. The second chapter deals with the Act No. 112/2016 Coll., on Registration of Sales. Firstly, the Act is introduced in general terms and its place in the Czech legal order as well as the legislative process is discussed. Secondly, it analyses some provisions of the Act, in particular those relating to the entities that have the obligation to register their sales under the Act and those covering the subject-matter, i.e. the registered sale as such. The aim of the said analysis is to answer the question whether the new legislation may theoretically cause...
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Electronic evidence in Slovak republic
Bilák, Martin ; Klazar, Stanislav (advisor) ; Čejková, Eliška (referee)
The main goal of this thesis is based on the term of introduction of electronic sales records in the Slovak Republic to highlight the successes but also the shortcomings of this system. The theoretical part is to determine the issue of tax evasion, as one of the main reasons why there is very compulsory electronic records. The next chapter analyses the possible ways of dealing with electronic sales records and compares it with the method chosen in the Czech Republic. The practical part verifies the system's benefits for businesses questionnaire method. While estimates of the contribution for the state based on an analysis of sales, profits and taxes paid of selected businesses. The last part is made up of a model to help business in Slovakia to decide between the use of electronic records sales method for using an electronic cash register, or virtual cash register.
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