Efektivita české daňové správy v porovnání s EU
The tax systems analysis is quite common nowadays. Though, the tax administration and its institutional background stay in the back of our interests. Anyway, it is as important for the state budget revenues as the tax rates and objects of the tax are. Therefore, this paper focuses on the effectivene...
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| Format: | Dissertation |
| Language: | Czech |
| Published: |
2010
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| Online Access: | http://www.nusl.cz/ntk/nusl-298706 |
| Summary: | The tax systems analysis is quite common nowadays. Though, the tax administration and its institutional background stay in the back of our interests. Anyway, it is as important for the state budget revenues as the tax rates and objects of the tax are. Therefore, this paper focuses on the effectiveness of Czech tax administration with respect to its regulations and the regarding institutions and their organization as well. The purpose of this paper is to determine which of the Czech administration parts are effective in comparison with other EU member states and which still show potential for improvement. After the current Czech tax administration regulation was evaluated the indicator "cost of collection" was chosen. The movement in this indicator was explained by another variables corresponding to the appropriate phase of the tax administration. Although the accuracy of chosen indicator showed certain level of imperfections the accepted conclusions are in harmony with the conclusions made by the assessment using cost of compliance method. According to the conclusions, for Czech Republic there is big potential in debt enforcement improvement and in its performance concerning tax disputes. In case Czech Republic follows the positive trend established by the current complex tax reform we can await... |
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