The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion and discuss subsequently the sustainability of the current value added tax system in the European context. The analysis was conducted for the Czech and Slovak Republics, two traditionally strong trading partners, and for an important commodity, copper. In the analysis, regression methods applied to official time series data on copper export from the Czech Republic to Slovakia were employed together with appropriate statistical tests to detect potential significance of the new legislative tools, the value added tax control statement and reverse charge mechanism. Moreover, the study considers fundamental economic factors that affect foreign trade in parallel. Based on the analysis, there is sound evidence that the major historical turnaround experienced by the time series took place due to the then forthcoming legislative measures that were to restrain the possibility of carousel frauds. The results confirm the positive impact of the measures and also suggest the necessity of more systematic changes in the tax system.

Methodological principles of constructing a set of performance management indicators proved in order to build block of management control of direct taxes. Groups of indicators suggested depending on the influence of the environment and character of measurement. Using correlation – regression analysis trends and comparative assessment built for financial and non–financial performance management indicators of direct taxes for companies in the Czech Republic and Ukraine. The results of the research focused on comparison of selected indicators of taxation and related aspects in the Ukraine and the Czech Republic shows that most of the trends can be evaluated as a positive.

The impact of deferred tax on company valuations in the case of mergers The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the participating companies. Apart from a description, methods of analysis, synthesis, and comparison are used in this paper as well. The model example shows possible methods of accounting solutions and their influence on the value of assets with a different approach to this solution. Non-disclosure of deferred tax in the opening balance sheet could have a negative impact on the economic decision-making of the acquiring company. The aim of this paper is also to raise the debate at the international level about the extent to which deferred tax should be reflected in the expert valuation of companies or whether it is a purely accounting problem.

The article deals with the development of the tax and levy burden of self-employed persons in the Czech Republic from 1993 to the present. Payments for income tax and social security contributions are significant costs for entrepreneurs and have an impact on the business environment. The aim of this article is to evaluate the development of the tax and levy burden of self-employed persons in the Czech Republic using regression and correlation analysis methods. While tax reforms are relatively frequent in the area of personal income tax, and it can be concluded that the tax burden is not constant, changes in the legislative regulation of social security contribution are only minimal. However, as the results of the analysis show, social security contributions have increased significantly. The reason for this is the existence of minimum assessment bases. These minimum assessment bases are based on the average wage, and social security contributions also increase as the average wage increases. If the taxpayer’s tax base is less than or equal to the minimum assessment base, there is almost a minimal dependence between income tax and levy payments. The reason for this is that the tax burden is often zero due to the low tax base and a non-taxable minimum. If the tax base is higher, both the tax and levy burden increased but the levy burden increased significantly. However, a decrease in these payments cannot be expected due to the growing pressure on the balance of public finances. Future reforms will probably lead to an increase in both the tax and levy burden of self-employed persons.