Zhodnocení výkonnosti Specializovaného finančního úřadu

Abstract

The diploma thesis is focused on evaluation of the performance of the Specialized Financial Office in selected parameters from 2017 to 2022. As part of the overall evaluation, the SFÚ is evaluated in a comparative analysis with the FÚ at regional levels in the same time period. Here are the theoretical starting points of taxes, budgets, tax administration, the tax code, but also the institution performing tax administration. The individual types of taxes collected at these FÚ are also described. Methodologically, the data envelopment method, DEA, is also described, which was used to evaluate the effectiveness of SFÚ and FÚ within the established models. All these theoretical starting points are subsequently used in the framework of the practical evaluation of real data of the FÚ and SFÚ.