Stínová ekonomika a vliv EET na státní rozpočet ČR v letech 2015 - 2018

Main hypothesis of thesis is the argument, that electronic sales evidence is really effective instrument to eliminate shadow economy and to increase the tax base. For the approximations of net effects of the policy on fiscal revenues, the estimations were concentrated only on additional value added tax collection. According to the explained theoretical framework, I defined the tax base from the total value of cash sales in sectors CZ-NACE 45-47, 55 and 56, for the years 2016 and 2017. I examined the other incidental assumption, that the record government budget surpluses in the years 2016 and 2018 were partly caused by the economic expansion and very low unemployment rate in the Czech Republic. Next is the illustrative Difference-in-Difference analysis. I used it in order to confirm the supposed trends of EET on sales of restaurants sector. On this basis I also performed the linear regression with control variable, that confirms significant increase of the net sector sales.Important is the interpretation of the questionaire examination results, that come from N=469 respondents. Questions were selected regarding to EET and SE. The most important one about the share of the SE in the particular sector was answered by the N=420. The share of SE cash transactions in the NACE 47 prior to the policy was 6.76 %. Before EET - NACE 46 contained on average 6.97 % of these unreported cash sales and in NACE it was 10.47 %. According to respondents from sectors NACE 55, the in question value was on average 19.54 %. The highest value of unreported cash transactions was in the NACE 56 industries as high as 25.58%. The final results are the aproximates of the impact of EET on SE and additional VAT revenues, as follows. The additional VAT tax revenues, caused by EET in sectors CZ-NACE 45-47 and 55-56, were altogether 35.4 bil. CZK in 2017 and 37 bil. CZK in 2018. The highest sectorial number was recorded in wholesale trade, where the EET caused the grow of VAT revenues by 17.5 bil. CZK on average. After implementation of EET, subjects from the restaurant industries report on average additional 3.625 bil. CZK on VAT per year. To verify these estimates, I performed the comparison with an article on the same topic. This econometric study estimates the policy effect on the additional VAT in the restaurants in the range of 1.125 - 2.625 bil. CZK lower then my estimate.