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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:Measurement of Compliance Costs of Taxation in Sector Processing Industry
Written by (author): Ing. Lenka Kornelová
Department: Department of Accounting and Taxes (FBE)
Thesis supervisor: prof. Ing. Danuše Nerudová, Ph.D.
Opponent:Ing. Milena Otavová, 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:Measurement of Compliance Costs of Taxation in Sector Processing Industry
Summary:KORNELOVÁ, L. Measurement of Compliance Costs of Taxation in Sector Processing Industry. Diploma thesis. Brno, 2009. This thesis deals with measurement of compliance costs of taxation and pick up again authoress's bachelor's thesis. The measurement was did same methods and the exemplary questionnaire from same ten undertakings in sector processing industry in a year 2007 and these results were compared with results measurement in a year 2005. Compliance costs of taxation arise in the private sector, the costs are induced by the existence of the tax system, the are such costs that the company has to cover in order to meet legal tax obligations. Therefore they comprise 100 per cent of costs that are induced by assessment of tax base and by filling tax returns, 40 per cent of costs on conduct of book-keeping and 20 per cent of costs on conduct of salary administration, all of which were determined by expert appraisers. The findings specify for example, what percentage of the levied tax is constituted by compliance costs of taxation. It ranged from 0.68 per cent to 9.98 per cent in the undertakings under study in a year 2005 and from 0.46 per cent to 12.83 per cent in the undertakings under study in a year 2007.
Key words:compliance costs of taxation, taxes, industrial undertakings, compare, measurement

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