This diploma thesis is devoted to electronic records of sales with its closely related tax efficiency. The concept of shadow economy is also touched upon as it has negatively a effects the tax system efficiency. The first part of the thesis analyzes the accessible printed and electronic literature dealing with tax efficiency, shadow economy and tax evasion and their measurement. The subsequent part is dedicated to the electronic records of sales, mainly in the Czech environment. The implementation process and its reasons are explained, followed by a comparison with the Croatian model of records of sales. The last part deals with measuring of the shadow economy using Guttmann’s monetary method with its modification, and an analysis of costs and revenues which are connected to the electronic records of sales system. The impacts on business environment caused by the new system are moreover examined. Finally, the findings and results of the carried out analyses are discussed together with suggested proposals.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429648 |
| Date | January 2018 |
| Creators | Rohlena, Miloš |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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