Acta academica karviniensia 2023, 23(2):5-17 | DOI: 10.25142/aak.2023.011

Vyvolané administrativní břemeno navržené silniční daně: dotazník a eye-trackingový experiment v České republice

Břetislav Andrlík, Stanislav Mokrý, Petr David
Mendelova univerzita v Brně, Provozně ekonomická fakulta, Zemědělská 1, 613 00 Brno

This paper presents the results of an eye-tracking experiment to uncover the indirect administrative burden related to a general road tax. The aim of the research was to use eye-tracking technology and a supplementary questionnaire survey to identify the time taken to complete the model road tax return form used in the Czech Republic. Simultaneously, the aim was to test the possibility of using neuroscience technology for research in the field of accounting research. In the experiment, we focused on the following factors: the effect of a number of vehicles; the effect of gender; the context of educational attainment; previous experience of completing the tax return form; car ownership, and their effect on the dependent variable - total time to complete the form. According to our results, filling in a higher number of vehicles brings time savings of scale for the participants. For this reason, a regressive impact of the administrative burden generated can be assumed, with a more significant impact on owners of a lower number of vehicles.

Klíčová slova: Czech Republic, eye-tracking, road tax, time to comply, transport sector.
JEL classification: H23, H25, M39

Vloženo: 18. květen 2023; Revidováno: 29. květen 2023; Přijato: 22. listopad 2023; Zveřejněno: 4. prosinec 2023  Zobrazit citaci

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Andrlík B, Mokrý S, David P. Vyvolané administrativní břemeno navržené silniční daně: dotazník a eye-trackingový experiment v České republice. Acta academica karviniensia. 2023;23(2):5-17. doi: 10.25142/aak.2023.011.
Sdílet...
Stáhnout citaci
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Zobrazit celý článek

    Reference

    1. Act No. 142/2022 amending Act No. 586/1992 Coll., on Income Taxes, as amended, Act No. 16/1993 Coll., on Road Tax, as amended, and Act No. 201/2012 Coll., on Air Protection, as amended.
    2. Act No. 16/1993 Coll., on Road Tax, as amended.
    3. Act No. 243/2000 Coll., on Budgetary Determination of Taxes, as amended.
    4. ANDRLÍK, B., P. DAVID a V. MÁCA, 2022. Regulace silniční dopravy v EU a na úrovni členských států. Prague: Wolters Kluwer a. s., p. 168. ISBN 978-80-7676-432-3.
    5. CHITTENDEN, F., H. FOSTER and B. SLOAN, 2010. Taxation and Red Tape: The cost to British Business of Complying with UK Tax system. London: The Institute of Economic Affair, p. 167. ISBN 9780225366120. Přejít k původnímu zdroji...
    6. DUCHOWSKI, A., 2007. Eye Tracking Methodology: Theory and Practice. Springer Science & Business Media. ISBN 9781846286094.
    7. EVANS, C., 2003. Studying the Studies: An overview of recent research into taxation operating Costs. eJournal of Tax Research, 1(1), 1, pp. 64-92. ISSN 1448-2398.
    8. GRIGG, L. and A. GRIFFIN, 2014. A Role for Eye-Tracking Research in Accounting and Financial Reporting?. In: HORSLEY, M., M. ELIOT, B. KNIGHT, R. REILLY, eds. Current Trends in Eye Tracking Research. Springer, Cham. Available from: https://doi.org/10.1007/978-3-319-02868-2_17 Přejít k původnímu zdroji...
    9. HAIG, R. M., 1935. The cost to business concerns of compliance with tax laws. Management Review. p. 232-233.
    10. KUBÁTOVÁ, K., 2003. Daňová teorie a politika. 3rd, revised ed. Prague: ASPI, p. 264. ISBN 80-86393-84-7.
    11. OECD, 2003. International Standard Cost Model Manual. Available from: https://www.oecd.org/gov/regulatory-policy/34227698.pdf
    12. PAVEL, J., 2015 Compliance Costs of the Czech Tax System. Politická ekonomie. 63(3), pp. 317-330. DOI: 10.18267/j.polek.1005 Přejít k původnímu zdroji...
    13. PUDIL, P., V. VYBÍHAL, L. VÍTEK, J. PAVEL et al., 2004. Zdanění a efektivnost. 1st ed. Prague: Eurolex Bohemia, p. 158. ISBN 80-86861-07-4.
    14. PWC, 2020. Paying Taxes. Available from: https://www.pwc.com/gx/en/services/tax/publications/paying-taxes-2020.html.
    15. ROTARU, K., A. K.-D SCHULZ and D. D. FEHRENBACHER, 2018. New technologies for behavioural accounting experiments. In: The Routledge Companion to Behavioural Accounting Research, Routledge Companions in Business, Management and Accounting. Routledge/Taylor & Francis Group, New York, NY, US, pp. 253-272. DOI: 10.4324/9781315710129-18. Přejít k původnímu zdroji...
    16. SCM NETWORK. International Standard cost model manual. 2006. Available from: http://www.oecd.org/regreform/regulatory-policy/34227698.pdf
    17. SMITH, A., 2001. Pojednání o podstatě a původu bohatství národů. 6th ed. Prague: Liberální institut, 2001. p. 986. ISBN 80-86389-15-4.
    18. TAN, C. C., 2009. Web form design guidelines: an eyetracking study. Available from: https://www.cxpartners.co.uk/our-thinking/web_forms_design_guidelines_an_eyetracking_study/
    19. TANK, A. K. and A. M. FARRELL, 2022. Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research. European Accounting Review, 31, pp. 173-207. Available from: https://doi.org/10.1080/09638180.2020.1866634 Přejít k původnímu zdroji...
    20. VÍTEK, L. a J. PAVEL, 2008. Analýza nákladů soukromého sektoru vyvolaných daňovým systémem. Available from: http://www.mfcr.cz/cps/rde/xbcr/mfcr/Analyza_nakladu_soukr_sektoru_pdf.pdf

    Zpět na obsah