Komparace daňových správ vybraných zemí

This thesis is focused on the comparison of the tax administrations of selected countries. For the comparison purposes are selected the following states: the Czech Republic, Spain, Latvia and Slovakia. Countries are compared based on the indicators of the effectiveness of tax administration, yield of the control procedures and the state of the e-government of the tax administration. The first part is aimed at the general approaches that are used for comparison of the tax administration´s functions. The following chapters deals with the calculation of the indicators for each tax administration. The last part contains the comparison of the achieved results and the recommendations for the countries with the worst results. The calculations indicate that the best tax administration in term of effectiveness and the yield of control procedures is Spain. From the point of view of e-government Latvia achieves the best regards.