Metodiky měření vyvolaných nákladů zdanění

The bachelor's thesis deals with two methodologies used for measuring the „compliance costs“ which are Paying Taxes methodology from the World Bank web sites and Standard Cost Model. The main aim of the work is description of both methodologies and their comparison. To accomplish that point it is done by research of literature and recommendations of specialized web sources focused on the issue of „compliance costs“. The theoretical concept of compliance costs is described and recent studies connected with listed issue are mentioned as well. Two methodologies and their theoretical aspects are afterwards defined in details. By the data from previous chapters and information obtained throughout the whole process, the methodologies are at the end compared.