The impact of taxes and administrative activities of SMEs on their performance

Abstract

Research background: The paper outlines selected problem areas of the legislative - legal environment and administrative burdens for SMEs. Data for this paper were obtained within the scientific activities at the University of Technology and Business in Ceske Budejovice Project TL01000349 Stabilization and development of SMEs in rural areas. The primary objective of the paper is to demonstrate that small and medium-sized enterprises are overburdened both from an administrative point of view. The theoretical part of the paper is devoted to the presentation of experts on a given topic and from these views the logical conclusion and recommendations for the methodological part of the paper are based. The following, practical part, explains each hypothesis and outlines the whole course of calculation. Each hypothesis is then rejected or confirmed. All findings are verbally analysed in the discussion of the results. Purpose of the article: The main purpose of the research is to prove that small and medium-sized enterprises are overburdened with administrative burdens and taxes. Methods: Primary data for the area of legislative-legal and administrative burden were obtained through a questionnaire survey in SMEs. The data will be evaluated using a statistical method comparing the mean value, specifically using a one-sample t-test. Findings & Value added: The results of the paper will confirm or reject the predetermined hypotheses that apply to small and medium-sized enterprises. This knowledge will be important for further analysis and will outline the administrative complexity of the business of these companies.

Tax policy in the system of post COVID-19 anti-crisis measures

“…Improved legal environment and tax SHS Web of Conferences 129, 01027 (2021) Globalization and its Socio-Economic Consequences 2021 https://doi.org/10.1051/shsconf/202112901027 administration provide an important contribution to tax reform. This point has been substantiated by many studies, in particular by Bilek, et al (2021), which found these factors to present a serious obstacle to the development of small and medium-sized agricultural enterprises in the Czech Republic (sample from the Ceske Budejovice region). The practical analysis by Vyugin, (2003) focuses on the coordination of monetary, budget and tax policies.…”

Asymmetric Analysis of the Impact of Taxation on Unemployment in Uganda

“…To date, much of what we know about the taxation versus employment nexus and its impact on public expenditure lies in macroeconomics (Kotlikoff et al, 1984;Shin et al, 2012), through the traditional Keynesian model of economic growth, where taxes affect households consumption through reducing the disposable income available for household consumption if the taxes are high, disable income reduces and thus consumption reduces, and given the fact that under these models income is either consumed or saved, thus a high tax on incomes reduces savings to (Kotlikoff et al, 1984). Empirically there have been several studies investigating the impact of taxes on different macroeconomic various, and these among others include (Almunia et al, 2015;Mawejje & Munyambonera, 2016;Ssewanyana & Okidi, 2008;Terefe & Teera, 2018) in Uganda and (Alloza, 2020;Ameyaw et al, 2015;Bartkus, 2017;Bikas & Jurevičiūtė, 2016;Bilek et al, 2021;Davies et al, 2021;Ewa et al, 2020;Hamoudi, 2019;Hoppe et al, 2020;Hysa, 2019;Levell et al, 2020;Lyeonov & Michalkova, 2021;Merima et al, 2012;Park & Park, 2018;Pohwani et al, 2019;Sahebe et al, 2020;Sari & Mulyati, 2018) conducted elsewhere as discussed below.…”

“…Their results indicated that the difficulty of tax evasion and satisfaction with public service are significant determinants of tax compliance attitudes among the citizens of the four countries. Closely related findings are found in (see., Bartkus, 2017;Bilek et al, 2021;Hamoudi, 2019;Hysa, 2019). Despite the fact that perception is best studied based on structural equation models and path analysis, none is applied in the above studies.…”