The Indirect Administrative Burden of Road Tax Proposal: Survey and Eye-tracking Experiment in the Czech Republic

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.