Zhodnocení kontrolní činnosti Finanční správy ČR v letech 2015-2024

Abstract

This thesis is focused on evaluating the results of tax audits carried out by the Financial Administration of the Czech Republic in the period between 2015 to 2024. The results of tax audits that were being measured were represented mostly by indicators such as yearly tax revenue that was collected as a result of tax audits, and the total number of tax audits carried out by the Financial Administration. Both indicators were broken down by type of tax, and also by type of tax audit.The research showed, that both the revenue from tax audits and the total number of tax audits were declining over time. During the same period, the total tax revenue was steadily increasing, probably due to increasing nominal GDP. Considering the increase of total tax revenue, the decline of the revenue from tax audits seems even more pronounced. During the 10 year period, the number of employees of the Financial Administration slightly declined. However, it is also true that indicators such as VAT gap and the size of the informal economy were both declining, indicating a general improvement in tax administration in Czechia.