Elektronická evidence tržeb v České republice a dopady jejího zavedení na podnikatele v oblasti stravovacích služeb

The main goal of this diploma thesis is to describe and evaluate the impacts of introduction of electronic sales records in the Czech Republic on entrepreneurs in the field of catering services. The theoretical part of the thesis first deals with the reasons for the introduction of electronic sales records, it also deals with the inclusion of economic activities into the four phases of the introduction of sales records. The following is an overview of the obligations for businessmen in the field of catering services under the Sales Records Act. Conclusion of the theoretical part contains an overview of changes in tax laws due to the introduction of sales records and summarizes the annual functioning of the system. The basis of the practical part of the diploma thesis is a questionnaire survey among entrepreneurs in the field of catering services. The impact of introducing electronic sales records on restaurants and pubs during the implementation of the system and during its operation is assessed.