Urbanová, P. The compliance costs by micro and small businesses. Diploma thesis. Brno: Mendel University in Brno, 2018. This diploma thesis deals with the compliance costs of taxation incurred by micro and small businesses that use the external processing of accounting and taxation. From a tax point of view, it focuses on corporate income tax and value added tax. In the first part of the thesis, the taxes and the compliance costs of tax-ation are characterized and this part deals with the categorization of accounting units and the results of similar research too. The next part of the thesis describes the companies, methodology approach and the results of the determination of the compliance costs of taxation for each tax from different aspects of the division of enterprises. Finally, an econometric analysis is done.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429736 |
| Date | January 2018 |
| Creators | Urbanová, Petra |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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