Heftiness and Efficiency of Introduction of Electronic Registration of Sales

The aim of this thesis is finding the heftiness and efficiency of introduction of electronic registration of sales (ERoS) in the scope of retailers and also the tax administrator of the Czech Republic. The findings of heftiness of introduction of ERoS in the case of the tax an administrator of the Czech Republic was made only at the administrative level. On the other hand, in case of the retailers, their experiences were examined at the finance, time and also administrative level. Aside the heftiness of introduction of ERoS, the efficiency of the whole process of introduction of ERoS for both subjects was also examined as well as their opinion on key matter of ERoS. In my opinion this thesis is the most valuable for its good review of current and also much discussed topic – EroS. The findings can be used even by general public. In the theoretical part of the thesis there is for example the issue of tax evasion or shadow economy described, also there are various tools to fight tax avoidance further explained and the last chapter is aimed directly to understand ERoS as a tool to fight tax avoidance. In case of the research methods, as the main method interviewing the subjects - retailers and for tax administration staff, was used.