Zavedení elektronické evidence tržeb v České republice

Abstract

The diploma thesis is about the implementation of electronic records of sales in the Czech Republic. The diploma thesis is divided into three main chapters. Tax collection efficiency and the theoretical models of electronic records of sales are introduced in the first chapter. The second chapter analyses the system of electronic records of sales in the Czech Republic, which was launched in 2016. Third chapter of the diploma thesis focuses on processes which were necessary to implement before electronic records of sales became effective. Two subject are studied – retail and wholesale business units.