Dopady zavedení systému elektronické evidence tržeb u vybraných poskytovatelů služeb

Abstract

The purpose of the bachelor thesis " Impact of the introducion of electronic records of sales system on the selected service providers " is to find out the impacts of this records of sales system. The theoretical part of the thesis explains how this method of better tax collection works and who is concerned by obligation. In the practical part, the selected service provider is introduced at first, and consequently the impact of introducing of evidence is determined by means of the calculation of the costs associated with establishing and registering the records. Then the impacts and views of selected catering providers are examined through a questionnaire survey. At the end of the thesis the author´s summarizes and comments on this current issue.