Analýza vlivu zavedení elektronické evidence tržeb v České republice na vybraného poskytovatele stravovacích služeb

Abstract

This bachelor thesis deals with the analysis of the impact of an implementation of electronic records of sales on a selected provider of catering services in the Czech Republic. This study is divided into a theoretical and practical part. The theoretical part contains characterization of the tax system of the Czech Republic, and the procedure of introducing electronic records of sales in the Czech Republic. The practical part analysis revenues, prices and tax obligations of the selected catering service provider. The analysis compares the period before the introduction of electronic sales records and the period after two years of operation. The result of this work is realization, that the implementation of electronic records of sales had no impact on the activities of the selected catering service provider.