The article deals with the phenomenon of shadow economy and focuses on hospitality and catering services. Shadow economy activities had reached such a level that the Czech Government introduced the system of electronic records of sales, which should positively affect the revenue side of the state budget in the form of increased tax receipts. The article presents the partial results of a research "Shadow Economy in tourism subsystems with focus on hospitality and gastronomy (SVP 2. 2013 MDL)" conducted by the Institute of Hospitality Management, regarding opinions on measures that could restrict the activities of the informal economy.