Komparace vlivu zavedení EET v ČR a na Slovensku v letech 2016 - 2018

The bachelor thesis studies effect of introduction of registration of sales in the Czech and Slovak republic. The thesis focuses on the effect of EET in 2016-2018 and of fiscalization of cash registers in Slovakia in 2012 on VAT revenue, VAT revenue in % of GDP, size of the shadow economy, number of firms and self employed workers and bureaucracy burden imposed on tax payers. Secondary aim of the bachelor thesis is to compare systems of registration of sales in examine countries. Results show that introduction of first and second phase of EET had positive effect on VAT revenue, partially decreased size of shadow economy and didn't have negative impact on number of self employed workers. The effect of fiscalization of ERP in 2012 based on increase of effective tax rate, is positive. From the comparison focused on cash solutions for small entrepreneurs, it follows that EET's setting limited the negative impact on the number of small entrepreneurs better than Slovak's system of registration of sales.