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.