Problematika efektivity u daně z příjmu a daně z přidané hodnoty

The diploma thesis points out the problem of efficiency in the whole process of income tax and value added tax administration and provides an analysis of the causes of higher than necessary direct and indirect administrative costs and ways to solve them. Using the method of literary research, it provides insight into the issues of efficiency and administrative costs, the theoretical basis of income tax and value added tax, the functioning of the Financial Administration of the Czech Republic and professional requirements for officials and persons involved in tax administration. The analysis of the current situation, including the causes and factors influencing administrative costs, is performed using the method of qualitative research, specifically observations, questionnaire surveys and interviews. The research is supplemented by a quantitative analysis of data from the Financial Administration of the Czech Republic, the CZSO and the World Bank in cooperation with PwC. The outcome of the thesis is an evaluation of the current situation and the provision of the proposals and recommendations that will increase the effectiveness and completeness of information on income tax and value added tax, especially to two target groups, namely external representatives of tax entities and the Financial Administration of the Czech Republic.