Zhodnocení dopadů elektronické evidence tržeb na trh s ubytovacími službami v České republice

Abstract

This paper evaluates electronic records of sales. We specifically focused on entrepreneurial entities in the accommodation services sector since these were included in the first stage of mandatory record keeping in the Czech Republic (from 1 December 2016 onwards). Our particular aim was to see how introducing the electronic records of sales system affected the number of collective accommodation establishments; the average accommodation fee; the total amount of sales; and the amount of tax revenue. Based on the results, we can conclude that the assumption of opponents of the electronic records of sales system that there would be a decline in entrepreneurial entities has been confirmed to some extent. Between 2016 and 2017, the number of accommodation establishments decreased by 161, but already in 2018 there was an increase of 419. The electronic records of sales system had a positive effect on the growth of the average accommodation fee. According to our calculations, this is a year-on-year increase of 30.01 CZK per night. At the same time, the number of registered guests increased by about 10% in all regions of the Czech Republic; sales in the administrative regions also increased by 8–16%. Positive effects can also be observed on the revenue side of the state budget. Not only did the number of value-added tax returns and the number of newly registered VAT payers increase, but the collection of corporate income tax also increased year-on-year. Based on the evaluation of these indicators under monitoring, it can be concluded that the electronic records of sales system is an effective tool that could have brought about a change in the situation of the accommodation services market.