Name of project: Identification of the significance of the corporate income tax and the tax gap from the perspective of the Czech Republic with the subsequent creation of a new risk analysis model
Main researcher FEM: Ing. Lukáš Moravec, Ph.D.
Budget (CZU): 345.000 CZK
Budget (FEM): 690.000 CZK
Project duration: 2019 – 2021
Grant: TACR - ETA programme
Project number: TL02000289
Contact: Ing. Lukáš Moravec, Ph.D.
The first goal of the project is to identify the relative importance of the tax gap on corporate tax for the Czech Republic in context with the importance of the tax gap of other taxes as a starting point for GFR management decisions. The results of this analysis will be submitted to the application researcher by the end of the first year of the project. The second goal of the project is to create a new model for risk analysis of corporate tax in the Czech Republic, taking into account the efficiency of administration of this tax in order to reduce administrative costs on the part of tax subjects, following the results of the analysis performed in the first phase of the project.