Efektivnost českého daňového systému

The first part of the paper discusses various methodologies for measuring the administrative costs (AC) and compliance costs (CC) of taxation. Next, we analyze the overall AC of the Czech tax system. The results show that, overall, the AC of the Czech tax system are approximately 1.5% of the total tax revenue (the AC of the tax authority are 3.5% of their tax revenue, the AC of the customs and excise authority are 1.5%, and the AC of the social security administration are 0.5%). The preliminary results of CC measurement show that the most effective Czech taxes are value-added taxes, corporate income tax, and the road tax. Relatively higher administrative costs were observed with personal income tax and real estate tax.