The bachelor's thesis describes in the first part the taxation of personal income and the resulting costs of taxation from a theoretical point of view. Subsequently, in the practical section, there is an analysis of the time load of taxpayers in fulfilling tax obligations for personal income tax, where the data for analysis was obtained using a questionnaire survey, which was answered by 50 respondents. The compliance costs calculated using the time load in hours are in the range of 6 282 C... show full abstractThe bachelor's thesis describes in the first part the taxation of personal income and the resulting costs of taxation from a theoretical point of view. Subsequently, in the practical section, there is an analysis of the time load of taxpayers in fulfilling tax obligations for personal income tax, where the data for analysis was obtained using a questionnaire survey, which was answered by 50 respondents. The compliance costs calculated using the time load in hours are in the range of 6 282 CZK – 32 849 CZK for one subject. Furthermore, there is a contingency analysis prepared using the Chi-Square Test of Independence, where we did not reject the null hypothesis about the independence of the time load on a higher turnover. |