Analýza elektronické evidence tržeb v České republice
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The topic of this diploma thesis is the analysis of Registration of Sales in the Czech Republic. The diploma thesis consists of one theoretical chapter, which focuses on how to define registration of sales and its legislation. The practical part consists of the third and fourth chapters. The third chapter deals with the phases of RoS, types of cash registers, receipt lottery and tax inspection. Chapter four focuses on the costs of implementing RoS, expected and real revenues, SWOT analysis of project, statistics of recorded sales and the future of RoS.
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Registration of sales, recorded sales, cash register equipment, receipt lottery, tax audits, value added tax, income tax