Dopady zavedení elektronické evidence tržeb na podnikatele v České republice

Abstract

This dissertation deals with a frequently discussed topic of the new institute in tax administration - electronic records of sales (the "EET"). The aim of this thesis is to confirm or refute the claim that the EET may be beneficial in the Czech Republic and bring the desired results - reduce the shadow economy, improve tax collection and eliminate distortions in the business environment. Regulations implementing EET in Czech practice were analysed for solution (especially the Record of Sales Law, the explanatory memorandum to the Record of Sales Bill and Final Report about regulation impacts assessment - RIA). Subsequently, the functioning of this institution in three European countries was analysed – in Slovakia, Hungary and Croatia, including its fiscal impact on selected economic indicators. Afterwards, the problem was solved by analysis of the Czech legal environment introducing EET into business practice with a reference to the first issues that the institute brought. The hypothesis about the success of electronic records of sales was confirmed only partially because during the achieving of its objectives we find several obstacles. With respect to these obstacles, EET suggestions to improve were recommended and after taking them into account they could streamline the fulfilment of its objectives. The main observation is that the success of EET decides to prolonged action of the tool in practice.