Tax Administrative Costs in V4 Countries
Tax Administrative Costs in V4 Countries
Author(s): Ivana Ondrijová, Roman Vavrek, Jaroslav Korečko, Alžbeta SuhányiováSubject(s): Business Economy / Management, Fiscal Politics / Budgeting, Human Resources in Economy, ICT Information and Communications Technologies
Published by: Reprograph
Keywords: tax administration; costs; V4; statistical analysis;
Summary/Abstract: Main aim of this paper is to identify trends and differences between V4 countries. There are selected three categories of Tax Administrative costs which include information technology operations (IT), human resource management (HRM) and total administrative costs. To the description of result there are used several moment characteristics (average, range, etc.). Relationships between variables are tested by coefficient of variation, Pearson correlation, One- way analysis of variance and Kruskal- Wallis test. Based on statistical analysis can be stated that in the chosen period the administrative cost structure in V4 countries is variant.
Journal: Journal of Applied Economic Sciences (JAES)
- Issue Year: XI/2016
- Issue No: 43
- Page Range: 857-859
- Page Count: 3
- Language: English