Dopady elektronické evidence tržeb na vybrané ekonomiky

Abstract

The aim of this bachelor thesis is validating hypotheses, that implementation electronic records of sales would have no results of increase revenues to the state budget by tax collection, and also no effect on reducing the shadow economy. It would have negative impacts, especially for sole traders and in response to these developments, an increase in the unemployment rate in Czech Republic. Using comparative method were compared economies of three countries and the impacts on them during the introduction of eletronic records of sale. Then, on the basis of deductive methods is evaluated how good, or bad impacts would be introduction of electronic records of sales in Czech Republic.