The thesis focuses on comparison of the development of tax administration in Czech Republic, Slovakia and Austria, through the administrative costs of tax collection in various areas connected to tax administration (staff, information technology). The primary objective of the thesis focuses on the characteristics of the basic theoretical issues pertaining to the given theme. Subsequently pays particular attention to assessing the development of tax administrations of selected countries for the period mainly from 2005 to 2013. In the end, there is the comparison of and outline the differences in the development of the tax administrations of the selected countries.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264306 |
| Date | January 2015 |
| Creators | Bošanská, Ivana |
| Contributors | Vítek, Leoš, Pavel, Jan |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Slovak |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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