Abstract
The paper presents methods and results of tax compliance costs (TCC) in the Czech Republic and uses the econometric analysis to show which factors affect their size at the level of individual taxpayers. The results of the author's measurement of the TCC for the Czech Republic are following (% of tax revenue): VAT 4,5; CIT 5,5; PIT on employees 3,0; PIT on self-employed 34,4; SSC 1,5-3,5. The econometric analysis of the factors affecting the level of TCC shows the regressive character of these costs. However the decreasing of a relative value of TCC gradually slows down for large taxpayers. The analyses also show statistical signifi cance of the relationship between TCC and costs for external tax advisory. Hiring external actors is therefore more expensive than similar activities ensured by own employees (in- house service). Firms that consider the tax system is complex have on an average higher relative TCC than others. The opposite relationship was identifi ed for tax administration: fi rms that are less satisfi ed with administrators have lower relative TCC.
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