Receipt lottery

1 Receipt lottery Abstrakt The thesis deals with the receipt lottery, which the Ministry of Finance has introduced as a tool to make customers more motivated to accept receipts, thereby making tax collection more efficient. Even though the receipt lottery has been in place for only half a year to the date of writing this thesis, the thesis analyses and evaluates the above ideas of the Ministry of Finance. The diploma thesis examines the hypothesis whether the receipt lottery leads to better and more efficient tax collection. The thesis is divided into three parts. The first part deals with the Constitutional Court judgment related to the electronic records of sales. It focuses mainly on the reasoning of the judgment in the parts which influence the receipt lottery. The second part of the thesis is the most analytical. First, it examines whether the receipt lottery is a gambling game and on what principle it works. Next chapters in this part of the thesis describe a condition for participation in the receipt lottery. This part does not only compare the cost of the receipt lottery and the state's contribution, but it also compares the customers' participation in the receipt lottery itself and the benefits from participating. In order to determine the popularity of the receipt lottery, a survey is used, the..