Analýza dopadů elektronické evidenci tržeb na podnikatelské prostředí v České republice

Abstract

The topic of this bachelor’s thesis is an analysis of the impact of electronic sales records on the business environment in the Czech Republic. The thesis focuses primarily on evaluating the legislative framework and its implementation in practice. Structurally, it is divided into a theoretical action, a definition of the input data and a practical section that applies a precise methodology to assess the impact. The text includes photographs, illustrative pictures, calculations, and appendices. The results of regression analysis show that introduction of electronic sales records had an impact on selected sectors of Czech economy. The statistical tests and indicators selected did not reveal any statistical significance in the number of natural persons with a non-zero entry under § 7, the number of social security payers, the number of insured persons in public health insurance, the number of unemployed people, the financial results of legal entities, or the number of submitted forms of value-added tax.