Tax Compliance Costs: Selected Post-transitional Countries and the Czech Republic

The paper presents the tax compliance costs (TCC) measurements in the Czech Republic, Slovakia, Slovenia and Croatia during the last decade and discusses methods and results of different studies. The authors also present their results of the Czech TCC measurements in 2004 and 2008 for the VAT, corporate income tax, personal income tax of employees and self-employed. The paper uses the econometric analysis to shows which factors affect the size of the TCC at tax payer's level and analyses how the tax payer's size and other factors influence the relative volume of TCC. (C) 2014 Elsevier B.V.