The electronic record of sales and impact on the reduction of tax evasion

Abstract

Tax evasion is a problem not only in the Czech Republic but in other countries as well. Combating tax evasion and more efficient tax collection is one of the priorities of the government. Implementation of Electronic Records of Sales will cut down shadow economics and ensure straightening of market environment. This implementation will affect most of business subjects. The research is based on a survey. It deals with electronic revenue registry and the impact of its introduction on small businessman, natural persons and micro legal entity. The aim of this article is to identify the attitude of surveyed subject on the Electronic Records of Sale implementation. Results of the research confirms that the entrepreneurs' view of ERR differs from the view of non entrepreneurial public.