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Hodnocení efektivnosti místního poplatku za psa v Praze a Středočeském kraji / The evaluation of the efficiency of the dog tax in Prague and Central Bohemian region

The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the total revenues. Due to all these facts there turns up a question whether it is necessary to collect this tax or not.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:149877
Date January 2012
CreatorsSoukupová, Sandra
ContributorsSlavík, Jan, Vejchodská, Eliška
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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