Abstract:

The main reason for electronic records of sales (ERS) introduction in the Czech Republic was more effective tax collection - mainly in the area of corporate income tax, income tax on natural person and value added tax. Objective of this contribution is to characterize the impacts of the electronic records of sales introduction to the small and medium-sized enterprises (SMEs) in the Czech Republic. The research was conducted among SMEs (natural and legal persons) having something in common with this legislative measure: accommodation, catering, hospitality, wholesale and retail. As the tool was used the structured questionnaire sent to 1 705 respondents and filled in by 119 respondents, return therefore was 7 %. The method of correlation analysis was used to evaluate the data and the degree of dependence was assessed by the Pearson correlation coefficient. On the basis of the research results is more then half of all respondents against the introduction of electronic records of sales, mainly due to its great administrative demands. Respondents who agreed with the introduction of electronic records of sales state as the reason equivalent competitive conditions creation. The greatest amount of respondents incurred in connection with the introduction of electronic records of sales investments to 5 000 CZK. The greatest amount of respondents identified the amount of monthly costs as a result of being involved in the electronic records of sales in the range of 201 - 500 CZK. Research results also state that because of electronic records of sales introduction appeared the significant deviation of sales growth trend in evaluated segment relative to gross domestic product (GDP).