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Administrative costs of collecting local taxes in the district towns
Tecl, Jan ; Pavel, Jan (advisor) ; Zídková, Hana (referee)
The bachelor thesis deals with administrative costs of local taxes in district towns. In the firstpart are defined administrative costs and local taxes. The second part focuses on thedetermination of the administrative costs of local taxes in a relative form and also amount of the adminitrative costs on a single taxpayer. For this section are used real data from the district towns. The aim of collecting and evaluating this data is to evaluate amount of administrative costs and achieve it as well, if the impact is regressive or not.

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