Elektronická evidence tržeb v České republice a v Ruské federaci

Abstract

This diploma thesis is dedicated to the EET systems in the Czech Republic and the Russian Federation and studies preconditions and approaches of implementation. The main goal of the paper is to highlight the major differences in the functioning of the EET systems in both countries, administration processes interconnecting all participants from public and private sectors, evaluation of the overall impact on the selected economic indicators and presentation of the obtained results. The theoretical part of this paper provides basic concepts and definitions directly related to the EET system. Data regarding particular phases of the implementation, descriptions of the placement process, details on sanctions and fines for offences committed by agents and an overview of the additional expenses were retrieved from the open sources accessible over the Internet and eventually became part of the document. The practical part is focused on the evaluation of both systems and their comparison based on the collected theoretical knowledge and quantitative analysis of the selected macro- and microeconomic indicators. These results are shown and explained in the proposed SWOT analysis.