Abstract
The author analyzes the process of adoption, operation and closing of the Electronic Registration of Sales (EET) in Czechia from the point of view of the quality of regulatory impact assessment. Based on empirical studies from other countries, he presents mechanisms by which EET could potentially have positive fiscal effects.
He documents the history of submitted analyzes of the impact of EETs on fiscal revenues and demonstrates their low methodological quality and low information value. He concludes by discussing the consequences that the low quality of impact assessments had on policy decisions about EET.