|
|
Dopady minimální mzdy na trh práce ve vybraných zemích Evropské unie
Lukášková, Radka
LUKÁŠKOVÁ R. Impacts of minimum wage on the labour market in selected Europe-an Union countries. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis deals with the issue of unemployment and compares the labour market development in selected countries of the European Union from 2005 to 2017. Furthermore, it focuses on finding factors that have a demonstrable impact on unemployment. As one of them, the minimum wage will be chosen because it is a very disproportionate instrument affecting the unemployment rate. The existence of relationships between selected variables and the labour market situation in selected EU countries will be examined by using standard statistical methods used in regression analysis. In the conclusion, the question whether the selected factors have a clear influence on one of the most watched macroeconomic indicators will be answered.
|
|
|
Taxation of income of natural persons resulting from their employment and emoluments
Lukášková, Radka ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
- Physical person income taxation from dependent activities and function benefits This thesis concerns physical person income taxation from dependent activities and function benefits. The thesis is done up to enactment, which is relevant on 31. May 2011. The aim of the thesis is the description of present-day enactment of given subject and discuss the planned reform of direct taxes. The aim of the thesis is also to illustrate the impact of the reform on taxpayers of income tax from dependent activities and function benefits, which is shown on some examples. I consider the chosen topic being up-to-date because the reform was introduced in March 2011. The thesis is divided into 3 chapters and then other subchapters and other inner division. The first chapter is spit into 3 subchapters. The first one contains the general description of income taxation. The second one deals with the term "dependent activity". The last subchapter describes the history of income taxation from dependent activities. The second chapter deals with the design of physical person income taxation from dependent activities and function benefits and is divided by structural elements of the tax: people to be taxed, subject of taxation, tax exemption, basis of the tax, deductions from the tax basis, tax rate, and tax reliefs. The...
|
|
|
The limits of personal consumption in Value Added Tax in the Czech Republic
Lukášková, Radka ; Svátková, Slavomíra (advisor) ; Klazar, Stanislav (referee)
The theme of the bachelor work is The limits of personal consumption in Value Added Tax in the Czech Republic. The limits of personal consumption in Value Added Tax are imposed differently for importing goods from a member of the European Union and for third countries (that is a country which is not a member of the EU). Limits are set up differently for different forms of getting goods (goods imported in luggage, goods sent from physical person from abroad and goods sent from business person or company from abroad). Because of entrance of the Czech Republic in the EU the development of these limits is divided into two parts. First period involves years from establishment of the Czech Republic (1993) till the EU admission (2004). Second period begins with the EU admission and ends with the present.
|
guest ::
