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Description
| - The paper aims at the improvement of methodical process of measurement of compliance costs of taxation (indirect administrative costs), as well as at the verification of this methodology in the selected set of enterprises registered in the Czech Republic. The methodology publisher by [Sandford, Godwin, Hardwick, 1989, pp. 126-148] and by [Pudil, Vybíhal, Vítek et al., 2004, pp. 65-120] was used in order to maitain the international comparability of the results. This method was slightly in accordance with the accounting conditions in the Czech Republic (mainly the surveyed costs and revenues) and also with respect to the possibility of data acquiring. The ambition of the autor is to compare the tax system yield the costs necessary for its operating at the company level.
- The paper aims at the improvement of methodical process of measurement of compliance costs of taxation (indirect administrative costs), as well as at the verification of this methodology in the selected set of enterprises registered in the Czech Republic. The methodology publisher by [Sandford, Godwin, Hardwick, 1989, pp. 126-148] and by [Pudil, Vybíhal, Vítek et al., 2004, pp. 65-120] was used in order to maitain the international comparability of the results. This method was slightly in accordance with the accounting conditions in the Czech Republic (mainly the surveyed costs and revenues) and also with respect to the possibility of data acquiring. The ambition of the autor is to compare the tax system yield the costs necessary for its operating at the company level. (en)
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Title
| - The Survey of Measurement of Compliance Costs of Taxation
- The Survey of Measurement of Compliance Costs of Taxation (en)
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skos:prefLabel
| - The Survey of Measurement of Compliance Costs of Taxation
- The Survey of Measurement of Compliance Costs of Taxation (en)
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skos:notation
| - RIV/70883521:28120/12:43868665!RIV13-MSM-28120___
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http://linked.open...avai/predkladatel
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/70883521:28120/12:43868665
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - tax system, compliance costs, method of measurement, comparability, Czech Republic (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...ontrolniKodProRIV
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http://linked.open...v/mistoKonaniAkce
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http://linked.open...i/riv/mistoVydani
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http://linked.open...i/riv/nazevZdroje
| - Advances in Finance and Accounting
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...UplatneniVysledku
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http://linked.open...iv/tvurceVysledku
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http://linked.open...vavai/riv/typAkce
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http://linked.open.../riv/zahajeniAkce
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issn
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number of pages
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http://purl.org/ne...btex#hasPublisher
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https://schema.org/isbn
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http://localhost/t...ganizacniJednotka
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is http://linked.open...avai/riv/vysledek
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