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The administrative difficulties in collecting new environmental taxes
Michalcová, Gabriela ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
The submitted bachelor's thesis deals with the theme of the administrative difficulties in collecting environmental taxes. This issue is connected with the environmental tax reform in the Czech Republic and is discussed in the first part of this thesis in connection with the European direction. Other chapters cover administrative costs of taxation. There is a definition of administrative costs and also a description of the process of collecting data necessary for calculating administrative costs, using a method of a recounted worker. The results are compared -- the conclusion about the administrative difficulties is made on the base of this comparison.

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