Potenciál znovuzavedení elektronické evidence tržeb

The bachelor’s thesis addresses the persistent issue of the grey economy in the Czech Republic, with a particular focus on the Electronic Registration of Sales (EET) and the potential introduction of an updated EET 2.0 system. The first part of the thesis examines the history and development of the original EET system, including its implementation phases, record-keeping regimes, receipt lottery, and a comparison with the Slovak eKasa model. A key contribution of the thesis is the proposal of an innovative EET 2.0 solution, which utilizes QR code technology and a dedicated mobile application to reduce the administrative burden on both entrepreneurs and the financial administration. The empirical part of the thesis presents qualitative research conducted in the form of a questionnaire survey among tax administrators and small entrepreneurs. The findings reveal differing perceptions of the system’s technical reliability and highlight the need for simplified administrative processes, particularly among smaller entrepreneurs. The final part of the thesis discusses the plan of the Ministry of Finance of the Czech Republic to reintroduce EET as of 1 January 2027.