Analýza elektronické evidence tržeb a její dopad na vybrané státy

Abstract

The thesis focuses on electronic records of sales. For this work, we chose two countries, Slovakia and the Czech Republic. We have characterized individual basic terms to explain the issue. The first chapter and the second chapter contained mainly the characteristics of all basic concepts, without which we could not understand the issue. For each country, we explained the basic concepts separately, mainly because of differences. In the following last chapter we gathered all available data, which represented mainly the numerical or graphical expression of the application of electronic sales records. Our main goal was to analyze the introduction of electronic sales records in practice.