My diploma thesis deals with the theme “Electronic cash system as a tool to increase tax com-pliance?“ In the first step, I have used the recommendation of the OECD and defined it as a research question. The end-to-end processes is the essential recommendation of the OECD, in its own reports “tax compliance by design” and “right from the start”. This processes lead to a tax compliance as a system. Two approaches were elaborated, the secured chain approach and the centralised data approach. Both approaches lead to a strengthened collaboration between the revenue body and the taxpayers and lead to a better compliance with the taxpayer. In the second step, I focused on the intention of the legislative body in introducing the elec-tronic cash system by the tax reform 2015/2016. The report of the commission of the tax re-form, the ministerial draft and the explanatory remarks of the tax reform law, reveal its inten-tions. The most significant target is the avoidance of sales reduction. The third part of my thesis deals with the development of the electronic cash systems in the future in consideration of the recommendation of the OECD. Therefore, an implementation of law and technical infrastructure is necessary to add to the existing electronic cash systems. The existing case law make the development of the electronic cash systems possible, because the highest court represent the conception of the public interest in ordinary tax survey and the engagement in the acquiring freedom is justified.