Title:	The electronic record of sales as an effective tool for fair compensation payments to entrepreneurs
Authors:	Semerád, Pavel Brauner, Roman Babuněk, Ondřej Semerádová, Lucie
Citation:	ŠLECHTOVÁ SOJKOVÁ, O. (ed.) Trendy v podnikání 2022, Plzeň 2023, s. 267-280.
Issue Date:	2022
Publisher:	Faculty of Economics University of West Bohemia
Document type:	konferenční příspěvek conferenceObject
URI:	http://hdl.handle.net/11025/54518
ISBN:	978-80-261-1129-0
Keywords:	COVID-19;EET;elektronická evidence tržeb;kompenzační platby
Keywords in different language:	COVID-19;electronic record of sales;ERS;compensation payments
Abstract in different language:	The electronic record of sales is a tool used by 17 Member States in the European Union. Yet the Czech Republic has decided to cancel the measure introduced in 2016 without providing any replacement. Since its introduction, electronic record of sales has been a political issue and its promoters have failed to convince the professional and lay public of its usefulness. Our article therefore aimed at evaluating the use of electronic record of sales in the Czech Republic while suggesting further possibilities of its use. We particularly focused on the period of the COVID-19 pandemic which was specific in that many entrepreneurs became financially dependent on state aid overnight. While the state had designed compensation schemes to help entrepreneurs, there were many challenges during the application and drawdown process that complicated and delayed the targeted assistance. For a more objective assessment, we used a comparison with other EU countries. We found that the level of aid offered was comparable to the Czech Republic, but that the process of usage may have operated in a non-targeted manner and was complex in terms of bureaucracy. Subsequently, we proposed that the state should have used the data it had available from entrepreneurs since 2016. It involved electronically recorded sales. The totals for a particular entrepreneur was making it possible to determine what impact the restrictions had on his/her business and to provide him/her with an adequate amount within a quite automated compensation process.
Rights:	© Authors of papers
Appears in Collections:	Trendy v podnikání 2022 Trendy v podnikání 2022

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