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Effectiveness of the Czech Tax System

Author

Listed:
  • Leoš Vitek

    (Ministry of Finance of the Czech Republic, University of Economics, Prague)

  • Jan Pavel

    (University of Economics, Prague)

  • Jana Krbova

    (University of Economics, Prague)

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.

Suggested Citation

  • Leoš Vitek & Jan Pavel & Jana Krbova, 2004. "Effectiveness of the Czech Tax System," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 4(2), pages 55-71, July.
    • Handle: RePEc:bic:journl:v:4:y:2004:i:2:p:55-71
    as

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    File URL: https://www.tandfonline.com/doi/epdf/10.1080/1406099X.2004.10840411
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Maja Klun, 2009. "Pre-filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 33(2), pages 219-233.
    2. Coolidge, Jacqueline & Ilic, Domagoj & Kisunko, Gregory, 2009. "Small businesses in south Africa : who outsources tax compliance work and why ?," Policy Research Working Paper Series 4873, The World Bank.

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    More about this item

    Keywords

    tax policy; tax effectiveness; administrative costs; compliance costs; Czech Republic;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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