This diploma thesis focuses on the analysis of the effectiveness of transfer taxes in the period 2006 to 2010 in the Czech Republic. The first part of this thesis describes the historical development and the basic characteristics of transfer taxes in the Czech Republic and analyzes in details the current legislation. The second part deals with the analysis of the effectiveness of transfer taxes, i.e. measurement of the administrative costs of taxation and their subsequent comparison with revenues. The measurement of the administrative costs is used by the method called WTE staff. On the base of the measurement is done the conclusion about the administrative costs of taxation and about efficiency of transfer taxes in the tax system of the Czech Republic. The third part discusses on plans for future development in this area of transfer taxes in the Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114681 |
| Date | January 2011 |
| Creators | Jarošová, Jana |
| Contributors | Slintáková, Barbora, Doležalová, Ivana |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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