Abstract: The paper outlines the problematic areas of legal environment and administrative load that are identified especially by the means of research of SME. The theoretical part deals with the issue of administrative burden of businesses. The part of methodology presents the basic systems of statistical calculations and hypothesis. Attention is paid to the assessment of the intensity of business administration in the area of small and middle-sized enterprises. The businesses are divided in accordance of various criteria (business size in accordance of the number of employees, the size of achieved turnover, sector, tax burden) and hypothesis are set, confirmed or rejected by using t-tests and other criteria, subsequently, the results are compared. The main purpose is to prove that small and medium-sized enterprises are overloaded by demanding business administration and taxation, and that it is important to examine the issue in greater depth. The aim of the paper is to determine, by the means of statistical methods, whether the businesses are excessively taxed by demanding business administration and, eventually, to compare the achieved results.
Authors: Iveta Kmecová, Michal Tlustý, Vendula Velková
Keywords: legal environment, administrative burden, administrative intensity, small and middle-sized enterprises, one-sample t-test