Effectiveness of the Czech Tax System
Effectiveness of the Czech Tax System

Summary/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.

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