Vyhodnocení účinnosti moderních nástrojů finanční správy

Abstract

This thesis is focused on problematics connected with a modern instruments in financial administration, i.e. VAT control system and electronic registration of sales. In the introduction of this thesis, it briefly characterises the concept of a tax, informs about current tax system in the Czech Republic, and describes activites that are connected with tax administration. In detail, it characterises essential concepts and requirements related to VAT control system and electronic registration of sales. It emphasizes on practical use of informations created by VAT control system e.g. it provides the instructions how to fill a VAT control system form, it also provides informations how to establish a electronic registration of sales system. The aim od the practical part of the thesis is to evaluate efficiency of the newly established tools of the financial administration of the Czech Republic, i.e. VAT control system, electronic registration of sales and also to identisy the spheres which are positively affected by establishing those tools.