Tax Analysis of Small Sawmilling Entrepreneurial Subjects

The aim of the paper is to analyze tax burden of enterprises in the Czech Republic with the focus on small sawmill enterprises. The analysis covered selected tax payers in the Brno-Country District the Classification of Economic Activities of which was CZ-NACE 16.1, i.e. the Sawmilling and planning of wood. Subjects of the tax analysis were 4 entities the legal form of which was the self-employed person and which were payers of value added tax. One of the entities kept accounts, the other entities kept tax records. The authors analyzed the entitieś financial statements and tax returns and compared selected indicators. The paper presents the results of a survey conducted in 2013 by the researchers from the Department of Forest and Wood Products Economics and Policy. For data-protection reasons, no detailed information on selected subjects is presented. The purpose of the paper is to point out to two major problems identified by the research on tax burden of enterprises operating in the wood-processing industry. One of the problems is an inadequate and outdated database of wood-processing enterprises. The second problem is weaknesses in the tax-subjectś accounting systems that lead to incorrect determinations of tax liabilities.