Dopady elektronické evidence tržeb zaváděné v České republice v letech 2016-2020

The work deals with the impact of electronic sales records, which is introduced in the Czech Republic from 2016 to 2020. The research maps the development and dependence of tax revenue on electronic sales records. The data before the start of the first wave of mandatory sales records, ie before 2016, are compared with later data. Data analysis will be enabled by the Ministry of Finance's annual reports between 2011 and 2020. In determining the relationship between tax revenue and electronic sales records, emphasis is placed on explaining important variables, namely the analysis of domestic economy developments including household and government consumption as the main determinant of tax revenue growth . Research, in addition to macroeconomic impacts, focuses on surveys among entities affected by electronic sales records. For research purposes, a survey was carried out among taxpayers, who are obliged to record sales in the fourth wave of electronic sales records. When analyzing the surveyed data, we can observe a higher level of dissatisfaction of the taxpayers concerned, who are obliged to record both cash and bureaucratic costs by the compulsory registration of sales.