Evaluation of Electronic Registration of Sales in the Czech Republic

Magda Březinová

Bachelor's thesis

Abstract:

Electronic registration of sales is a newly established system operating in the Czech Republic since December 2016. Electronic registration of sales is a system that collects information about every taxpayer, whether taxpayer correctly register cash sales and does not work at the expense of other entrepreneurs. By electronic registration of sales, all businesses should have a level playing field in a competitive market. Registration of sales also improved tax collection. This thesis deals with collecting taxes before and after the introduction of electronic registration of sales. The aim of the thesis is to evaluate the tax collection before and after the introduction of electronic registration of sales. The long-term tendency of the growth rate of tax collection in the Czech Republic is done by index analysis. Using the time series analysis is determined the linear trend of collected VAT, income taxes and total tax collection going into the state budget and then is compared to actual values. Furthermore, the predictions for 2018, 2019 and 2020 are calculated. The data are compared from 2008 to 2017.

Keywords

Electronic registration of sales, tax, state budget, analysis, index analysis, time series analysis, income tax, VAT

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 13. 3. 2019

Obhajoba závěrečné práce

• Vedúci: Ing. Jiří Mach, Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Bachelor programme / odbor:
Economics and Management / Economics and Management