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Electronic records of sales as a tool to eliminate tax evasion
Bělinová, Marcela ; Pikola, Pavel (advisor)
This thesis deals with the prevention of evasion of tax control implementation instruments, namely the introduction of electronic evidence in revenues. The first part defines basic terms as tax, inspection tool, the Tax Code, tax compliance and more. There is mentioned view of tax administration in terms of legislation. Then describes the tools for eliminating tax evasion, zoom their operating principles of electronic evidence in sales in the Czech Republic. Definition of the problem, the reasons for introducing targets entities required to record sales, the subject of electronic evidence in revenues, mandatory data sanctions measures, the impact on businesses and the public budget. Work is in its second part deals with the evaluation of electronic evidence in revenues as a tool for professional elimination of tax evasion in the Czech Republic, Evaluation of Options Croatian model as a model for the introduction of evidence of sales in the Czech Republic. Based on information mapping pozice Czech Republic
Croatia to introduce the EET This will also assess the suitability or otherwise of the election of Croatia as a model for the introduction of EET in the Czech Republic.
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