Vývoj přímých administrativních nákladů zdanění v České republice od roku 1993

This diploma thesis focuses on administrative costs of taxation. Administrative costs of taxation, which can simply include tax authorities' expenditure as the main institution responsible for collecting tax revenues, reduce the net revenue for the state, and therefore it is a significant area that should be taken into account in tax policy. In the Czech Republic, territorial tax authorities are entrusted with the choice of tax revenue. Territorial tax authorities originated in connection with the planned tax reform in 1993. During the existence of territorial tax authorities, there were a number of organizational changes. The aim of this diploma thesis is to evaluate the progression of administrative costs of taxation in relation to the tax collection in the Czech Republic, or the cost of tax revenue collection since the establishment of the independent Czech Republic in 1993 to the present. If there are significant differences between years, find the factors that affected these differences with a focus on the effects of organizational changes in the structure of the tax administration of the Czech Republic. Part of the work on international comparison will analyze the cost of tax revenue collection within OECD countries, and last but not least, the current trends in tax administration in OECD countries will be mentioned.