National Repository of Grey Literature 2 records found  Search took 0.03 seconds. 
Administrative costs of taxation
Vašata, Marek ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This bachelor thesis deals with the theme of the measurement of the direct administrative costs of taxation. The subject of the bachelor thesis is to calculate direct administrative costs of taxation in the Czech Republic within the years 2014 and 2015. This measurement of administrative costs is done by using the method called WTE staff, which is desrcibed in this bachelor thesis and which is the most common method using in these types of measurement. The first part of this thesis describes shortly the tax theory. In the second part there is a description of the administrative costs theory. The practical part of this thesis is placed at the chapter three and four. The third part consists of measurement of the administrative costs for particular types of taxes. The last part of this thesis is about comparing these costs in 2015.
Tax reforms in selected OECD countries in terms of tax administration
Koželská, Aneta ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
The subject of this thesis is to analyze changes in tax administration, the OECD member countries, which have occurred in relation to the tax reforms undertaken in the period 2005 - 2009. These changes are further examined and analyzed according to the phases of the business to which it relates. The main task of this work is the comparison of statistical methods and analysis of tax reforms in terms of tax administration and complexity of tax administration in member countries of the Organisation for Economic Cooperation and Development. The conclusion is based on the results confirmed or refuted the hypothesis of the development cost of the tax administration and rate of the application and use of information technology.

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