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Bureaucratic demands of the tax system in the CR
Němečková, Leona ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In my thesis I deal with examination of administrative demands of the tax system in the Czech Republic, causes thereof and possibilities of solution. For the reason of the thesis extent I examined only direct taxes although indirect taxes show the great potential to reach savings in administrative demands as well and general conclusions may be applied to them. The thesis is divided into four chapters. In chapter I. I define the term of administrative demands as a cause of inefficiency of tax collection system. I look for the causes in principles of the constitutional system of the Czech Republic and tax system, i.e. in its individual tax laws. For comparison I examine the issue also in other countries of the European Union and in Russia to get to know, how effectively tax systems in other states work. In chapter II. I analyze particular parameters of the tax system, such as registration procedures, filing of tax returns concerning individual taxes, additional payments of taxes and tax advance payments, communication with authorities, process of tax recovery, making controls. In chapter III. I propose solution arising from analysis made in previous chapters, which should decrease the administrative demands by various methods. My aim is to keep the same volume of collected taxes. In final chapter IV....
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Bureaucratic demands of the tax system in the CR
Němečková, Leona ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
In my thesis I deal with examination of administrative demands of the tax system in the Czech Republic, causes thereof and possibilities of solution. For the reason of the thesis extent I examined only direct taxes although indirect taxes show the great potential to reach savings in administrative demands as well and general conclusions may be applied to them. The thesis is divided into four chapters. In chapter I. I define the term of administrative demands as a cause of inefficiency of tax collection system. I look for the causes in principles of the constitutional system of the Czech Republic and tax system, i.e. in its individual tax laws. For comparison I examine the issue also in other countries of the European Union and in Russia to get to know, how effectively tax systems in other states work. In chapter II. I analyze particular parameters of the tax system, such as registration procedures, filing of tax returns concerning individual taxes, additional payments of taxes and tax advance payments, communication with authorities, process of tax recovery, making controls. In chapter III. I propose solution arising from analysis made in previous chapters, which should decrease the administrative demands by various methods. My aim is to keep the same volume of collected taxes. In final chapter IV....
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