Analýza a hodnocení současného stavu EET v České republice

Abstract

The aim of this thesis is the analysis and evaluation of the current state of the electronic records of sales in the Czech Republic and the subsequent proposal for phasing EET in the Czech Republic. The theoretical part deals with the legislative environment in the Czech Republic in the field of taxes and deals in more detail with the field of Electronic Sales Registration. The practical part is evaluated in terms of the introduction of EET State, analyzes the impact of the introduction of EET on taxpayers and focuses on recommendations for subsequent phasing EET also reflect the experience of implementation. The tools used for processing the practical part are a survey, a questionnaire survey and a more detailed analysis of economic indicators of selected tax subjects. The conclusion deals with draft recommendations, their evaluation and subsequent phasing EET in the country.