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Compliance Costs of Taxation in Selected Company
Otýpka, Lukáš ; Mrláková, Hana (referee) ; Lajtkepová, Eva (advisor)
The subject of the master’s thesis are compliance costs of taxation. These costs are associated with the existence of the tax system which, by law, obligates entities to pay taxes. Compliance costs of taxation are defined as costs, which arise to taxpayers, individuals and legal entites due to the fulfillment of tax obligations. Although these costs have a major impact on the efficiency of the tax system, they are not officially measured. The purpose of the master’s thesis is to identify, quantify and optimize the compliance costs of taxation in a specific company.
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Compliance Costs of Taxation in Selected Company
Otýpka, Lukáš ; Mrláková, Hana (referee) ; Lajtkepová, Eva (advisor)
The subject of the master’s thesis are compliance costs of taxation. These costs are associated with the existence of the tax system which, by law, obligates entities to pay taxes. Compliance costs of taxation are defined as costs, which arise to taxpayers, individuals and legal entites due to the fulfillment of tax obligations. Although these costs have a major impact on the efficiency of the tax system, they are not officially measured. The purpose of the master’s thesis is to identify, quantify and optimize the compliance costs of taxation in a specific company.
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