Effectiveness of the Czech Tax System

Leos Vitek, Jan Pavel and Jana Krbova
Additional contact information
Jana Krbova: University of Economics, Prague

Baltic Journal of Economics, 2004, vol. 4, issue 2, 55-71

Abstract: The first part of the paper discusses methodologies of measurement for the administrative and compliance costs of taxation. The next section analyzes the overall administrative costs of the Czech tax system. The results show that the overall administrative costs of the Czech tax system are approximately 1.5 % of the total tax revenue. The third part of the paper shows the measurement of the compliance cost in the Czech Republic. Our results show that the most effective Czech taxes for business taxpayers are the value added tax, the corporate income tax and the road tax. Relatively higher costs are connected with the personal income tax and real estate tax.

Keywords: tax policy; tax effectiveness; administrative costs; compliance costs; Czech Republic (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2004
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://www.tandfonline.com/doi/epdf/10.1080/1406099X.2004.10840411 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bic:journl:v:4:y:2004:i:2:p:55-71

Access Statistics for this article

More articles in Baltic Journal of Economics from Baltic International Centre for Economic Policy Studies Contact information at EDIRC.
Bibliographic data for series maintained by Anna Zasova ().