Persons at MENDELU


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prof. Ing. Danuše Nerudová, Ph.D.
Identification number: 1304
University e-mail: danuse.nerudova [at] mendelu.cz
 
Academic staff - university professor - Department of Accounting and Taxes (FBE)
Head of department - Department of Accounting and Taxes (FBE)
Rector - Mendel University in Brno
 
Externí oponentka IGA - Faculty of Forestry and Wood Technology (MENDELU)

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Basic information

Basic information about a final thesis

Type of thesis: Diploma thesis
Thesis title:Theoretic and pracitcal measurement of compliance costs of taxation
Written by (author): Ing. Štěpánka Kabrdová
Department: Department of Accounting and Taxes (FBE)
Thesis supervisor: prof. Ing. Danuše Nerudová, Ph.D.
Opponent:doc. Ing. Petr David, Ph.D.
Final thesis progress:Final thesis was successfully defended.


Additional information

Additional information about the final thesis follows. Click on the language link to display the information in the desired language.

Language of final thesis:Czech

Czech        English

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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