Časová zátěž při plnění daňových povinností (DPH)

The aim of this bachelor thesis is an analysis of value added tax compliance costs of selected respondents, determining the dependence of their compliance costs on their turnover and their subjective orientation score in the tax system with grade. The analysis is performed on 2019 data obtained from 18 taxable persons via a questionnaire survey. The analysis works with three possible types of tax agenda management: agenda is managed by the owner, by a special employee or the subject uses the services of external consultant for the VAT purposes. Depending on these types’ calculation methods of the compliance costs vary. When the tax agenda is managed by the owner, average compliance costs are 1,97 % of turnover (absolute value 28 496 CZK). If a person employs a special employee for VAT purposes, its compliance costs are 0,57 % of its turnover (188 039 CZK). In case of using the services of external consultant for the VAT purposes the compliance costs are 4,06 % of turnover (140 574 CZK). By the regression analysis null hypothesis can be rejected at the 95 % level of significance, which means that turnover has impact on the level of compliance costs. But we cannot say subjective score has an effect on the level of their compliance costs, for the selected respondents in this thesis.