Analýza zavedení registračních pokladen na podnikatelské prostředí a státní rozpočet

The issue of cash registers has recently been updated in the Czech Republic. Their introduction assumes the elimination of the shadow economy through an increase in reported sales for business entites, who are forced to use it. Regression analysis has not demonstrated a direct effect of the cash registers on the level of reported revenues. Cash registers represent an additional burden on businesses and make conditions for doing a business more difficult. In the year of introduction of cash registers the number of business entities has decreased, while the number of civil servants has increased. The direct effect of cash registers on the development of tax revenue of the state budget could not be demonstrated due to lack of relevant data.