Analýza dopadů zavedení elektronické evidence tržeb v České republice na vybrané ekonomické subjekty

Abstract

The bachelor thesis deals with the problematics of Electronic Records of Sales in the Czech republic. In the first part of this thesis, the tax system of the Czech Republic is clarified, especially the value added tax. In the second part of the thesis, the system of Electronic Records of Sales is set in the political and economic context, the substance is defined, including the basic objectives and also the ways in which the revenues can be recorded in electronic form. In the practical part an impact analysis is implemented on the selected business entity. Is described the process of adapting to ERS requirements, is analyzed the change in the VAT and the deduction of personal income tax. In the second part of this chapter, ERS is seen from the perspective of the state. The aim of this work is to analyze the impact of the system on the business activity of the selected entities. At the end of the bachelor thesis are summarized the results of the analysis and recommendations, which can be used as a proposal for the authors of the system.