The Efficiency of Tax Collection in the Czech Republic
Megjelenés dátuma : 2019
Dokumentum típusa : Folyóiratcikk
Kulcsszó : qualitative efficiency, quantitative efficiency, tax collection, tax evasions, tax rate
Absztrakt :
This paper deals with the efficiency of tax collection in the Czech Republic. The first part
of this paper describes theoretical approaches to efficiency of taxes. Considering the aim of the
article, there are no mathematical models of efficiency presented. The second part introduces
efficiency from the point of view of law. The next part involves the application of efficiency of tax
collection, especially how to measure efficiency and the main barriers for its establishment in the
Czech Republic. The last part of the paper offers the summing up of gained knowledge. The aim of
this paper is to detect if the current approach to tax collection contributes to higher efficiency.
