Elektronická evidence tržeb v České republice

Autor:	Pisková, Lenka
Jazyk:	čeština
Rok vydání:	2021
Předmět:	Česká republika elektronická evidence tržeb (EET) Czech Republic tax revenues daňové úniky accommodation services tax evasion daňové příjmy electronic evidence of sales ubytovací služby
ISSN:	2012-2020
Popis:	The bachelor thesis deals with the topic of electronic evidence of sales in the Czech Republic. Its goal was to evaluate the efficiency and profitability of the electronic evidence of sales among taxpayers running business in accommodation services. The literary part of the thesis describes the issue of business and the electronic evidence of sales together with aspects of its implementation and tax evasion. In the practical part, data of accommodation services from the Czech Statistical Office and the Financial Administration of the Czech Republic in the period 2012-2020 are evaluated. The results showed the fulfilment of the precondition of the electronic evidence of sales and an increase of the tax base for accommodation services business owners.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od______2186::f5a5e25b8bff86df149298573805d56c http://www.nusl.cz/ntk/nusl-522991 Zobrazit plný text záznamu