Dopad zavedení EET

The bachelor thesis "Impact of the establishment of Electronic Sales Records" aims to analyze the impact of EET on tax evasion. Specifically, the work examines using the Chow test of structural breaks in the program Eviews 12, how the establishment of Electronic Sales Records affected the development of the relative VAT gap in the Czech Republic from 2015 to 2019. It was found that there is structural break in 2017, when the relative VAT gap was 13.1% so Electronic Sales Records worked immediate aftermath of the establishment. However, the structural break in 2017 could be caused not only by the establishment of Electronic Sales Records, but also by the implementation of control reporting and the expansion of reverse-charge in 2016, which also proves the decline in the tax gap, which occurred before 2017. In 2018 and 2019, the tax gap began slightly increase, even though its value was still lower than before 2017. The slight increase in the tax gap can be explained by the cleverness of tax entities, who probably found and subsequently used new gaps not intended by the legislator in the tax law.