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Basic information about a final thesisAdditional informationAdditional information about the final thesis follows. Click on the language link to display the information in the desired language.
|Language of final thesis:||Czech|
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|Title of the thesis:||Theoretic and pracitcal measurement of compliance costs of taxation|
|Summary:||The thesis deals with the problem of indirect administrative costs of taxation. The theory of taxes divides these cista into direkt administrative cista ariseng in the public sector. Then there are indirect costs which are carried by the privat companies. There was a group of four companies which are aimed to engineering industry.These companies are situated in Vysočina region and Jihomoravský region. Costs of tax return processing, leading the accounting and wages administration were in-vestigated. The ratios of the compliance costs of taxation on yields of collected taxes, total incomes and companies costs were the most important indicators in the chosen set of in-dustrial companies. There were used the checklists. The reached level of the ratios of the compliance costs of taxation on yields of collected taxes was ranging from 1,5 to 5,0 % in 2006 and 1,7 to 3,5 % in 2007 within the frame of surveyed set of companies.|
|Key words:||yields, costs, incomes, taxes, compliance costs of taxation|
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|–||Thesis assignment unlimited|