Nástroje pro zefektivnění výběru daní v České republice

Abstract

This Diploma Thesis deals with an issue of tax collection and tools for more effective tax collection in the Czech Republic. The aim of this thesis is to analyze the efficiency of tax collection in the Czech Republic and to compare it with other states. The first part of this Diploma Thesis deals with theoretical aspects of tax collection and the current legislation. The second part dedicates to efficiency of tax system. The third part describes a several tools to help with fight against tax evasion and more efficiently tax administration. The main tools include electronic sales reporting, control reports and Tax Cobra. The last part is dedicated to analysis and comparison of state budgets and tax systems of Czech Republic, Croatia and Slovakia. The main criterion of benchmarking between selected states is electronic sales reporting, which is only common tool of these countries to fight against tax evasion. In conclusion, there are given evaluation of the efficiency of tax collection with selected tools.