Dopady zavedení elektronické evidence tržeb na vybrané podnikatelské subjekty

Abstract

The aim of the thesis titled “Impact of Electronic Records of Sales Introduction on the Selected Business Entities” is a theoretical definition of the rights, responsibilities and procedures related to electronic records of sales, characteristics of selected business entities and the analysis of the impact of electronic records of sales introduction on their business. The thesis is divided into two parts, theoretical and practical. The theoretical part focuses on explaining the essence of electronic records of sales, defining the procedures for its implementation and application of related rights and obligations. The practical part is divided into three parts. The first part focuses on the characteristics of selected business entities. The second part focuses on the analysis of the impact of electronic records of sales introduction on selected business entities. An evaluation of a questionnaire survey performed among randomly selected respondents from the Moravian-Silesian Region can be found at the end of the thesis.