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Vyvolané náklady zdanění u mikro a malých podniků
Urbanová, Petra
Urbanová, P. The compliance costs by micro and small businesses. Diploma thesis. Brno: Mendel University in Brno, 2018. This diploma thesis deals with the compliance costs of taxation incurred by micro and small businesses that use the external processing of accounting and taxation. From a tax point of view, it focuses on corporate income tax and value added tax. In the first part of the thesis, the taxes and the compliance costs of tax-ation are characterized and this part deals with the categorization of accounting units and the results of similar research too. The next part of the thesis describes the companies, methodology approach and the results of the determination of the compliance costs of taxation for each tax from different aspects of the division of enterprises. Finally, an econometric analysis is done.
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Vyvolané náklady zdanění malých a středních podniků
Oubělický, Jaroslav
This diploma thesis deals with measurement of compliance costs of taxation. The tax system involves additional costs associated with tax collection to the public budget. These costs are divided into direct costs of taxation (administrative costs) and indirect (caused by) costs of taxation. Administrative costs are created in the public sector as a result of administration and tax collection. On the other hand, compliance costs of taxation are created under the private sector. Diploma thesis is focused on the measuring of compliance costs of taxation incurred in the 50 companies. According to the methodology approach, compliance costs of taxation were characterised as costs for the processing of tax return, costs of accounting, and the costs of wage agenda. Furthermore, those compliance costs of taxation were also determined as a portion to revenues, costs and taxes paid.
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Nástroje měření efektivnosti výběru daní
Fizková, Šárka
The bachelor thesis deals with the identification of methods of tax collection measurement and their application in comparison with selected OECD member countries. The objective of this thesis is proposing an optimum solution how to increase the efficiency of tax collection. The theoretical part introduces the tax system and its efficiency. The practical part is dedicated to the analysis of the methods and their last results, which are the basics for the comparison of the methods and the following conclusions and recommendations for the tax system in the Czech Re-public.
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Compliance costs of taxation and their measurement
Síbrtová, Veronika ; Pavel, Jan (advisor) ; Vítek, Leoš (referee)
The subject of the bachelor thesis is compliance costs of taxation, which are incurred by taxpayers because of tax system existence. The main aim of the thesis is to quantify the compliance costs primarily from time perspective and subsequently in monetary units. The analysis was performed for the year 2016 for value added tax and for corporate income tax. Based on a questionnaire survey, compliance costs of individual respondents were identified. Only the so-called ordinary compliance costs were considered, without taking into account bookkeeping costs and external advisory costs. The ratio of compliance costs on the final average corporate income tax paid is 2.39 %. The share of VAT compliance costs on the final average tax paid is 1.38 %, in terms of profit before tax the share is 0.85 %. The average total compliance costs for the taxes under review amount to CZK 195 thousand per year.
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Compliance costs of taxation
Rozkydalová, Dana ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This master's thesis defines theoretical range of compliance costs of taxation. Focus is placed on psychological costs of tax compliance. In the thesis are defined measuring methods of compliance costs of taxation and then are presented the results of realized studies. Theoretical part also contains general information about the determination of selective sample. Practical part contains the analysis of psychological costs of tax compliance which was based on results of the questionnaire survey.
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Komparace zdanění společnosti bez právní subjektivity a společnosti s ručením omezeným
Mačátová, Dana
This bachelor thesis deals with the comparison of the total tax burden on self-employed persons associated in company (without legal personality) and limited liability company. The total tax burden is assessed from the perspective of personal and corporate income tax and from the perspective of mandatory payments for public health insurance and social security. The total tax burden of self-employed persons is optimized by using the institute of allocation of income and expenses to the co-operating persons and by the possibility of using expenses as a percentage of revenues. In case of taxation limited liability company the various variants of receiving remunerations were taken into account. In addition, this thesis also deals with the calculation of compliance costs of taxation of both types of businesses.
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Measuring the complexity of the tax system with the help of the Doing Business study
Ulman, Martin ; Klazar, Stanislav (advisor) ; Blažek, Petr (referee)
Study of the World Bank and PricewaterhouseCoopers between years 2006 -- 2011 i.a. showed, that the Czech Republic still have, from the beginning of the study, the most time-consuming and the most costing tax system in the European union. Also the Czech Republic is ranked among countries, which have reduced the time-demand factor of their system the most. Time to comply for the Czech Republic is 557 hours, which range the Czech Republic at the 167th position from the 183 countries surveyed. The present bachelor thesis tries to analyze the fact, why the Czech Republic in the study reaches such poor results, if there doesn't exist the option of wrong methodology. The first part of the work is devoted to the tax theory; the second part is focused on description and explanation the two of the best know models that measures tax compliance cost of the private sector; and the last part analyzes reached results by the Czech Republic and subsequently compares them with the results reached by Slovak Republic which are optimal with regard to the historical evolution, similar tax system and legislation. At the end of the work there is a finding that the negative result of the Czech tax system is mainly caused by too simple and generous methodology of the "local company", which has been developed by the World Bank
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Compliance Costs in the Czech Republic
Tykvartová, Romana ; Pavel, Jan (advisor) ; Pavel, Jan (referee)
This bachelor thesis deals with compliance costs in the Czech Republic. The first part describes theoretical background. In the following part there are analyses of compliance costs in ten companies. The results are compared with tax incomes and revenues reached by companies. In the end there is evaluation of Czech tax system by taxables and their opinion about construction of particular taxes.
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