Zhodnocení vlivu zavedení EET na HDP České republiky

The thesis deals with the assessment of the impact of the introduction of electronic registration of sales (EET) in the Czech Republic between 2016 and 2022 on the Czech economy, focusing on macroeconomic indicators, namely GDP per capita and, unlike other comparable works, unemployment. The introduction outlines the functioning of the grey economy and asymmetric information, presents the electronic sales registration system and its implementation in the Czech Republic and worldwide, and describes the methodology of the thesis. Synthetic control method is used in the practical part to obtain the necessary control data. The main focus of the work is the model created using the method and its comparison with the real values of the macroeconomic indicator for the given period. On the basis of the values obtained, the thesis concludes that after the introduction of the EET there was a similar pattern of GDP per capita growth as if it had not been introduced at all. With the positive deviation between the actual and synthetic values increasing slightly from the year of intervention 2016 to 2020 up to 1.4 % of GDP per capita. However, this growth in GDP per capita stopped in 2020 and showed only negative deviation values until its official abolition in 2023. In relation to unemployment, the paper concludes that the introduction of the EET led to a reduction in the unemployment rate and, surprisingly, this effect persisted even after the suspension of the EET and its subsequent abolition in 2023.