National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
International treaties in the area of ​​statutory duties on income from employment
Tittlerová, Eliška ; Tepperová, Jana (advisor) ; Doležalová, Ivana (referee)
This thesis deals with the comparison of treaties that prevent double taxation in the area of income taxes and bilateral treaties on social security. The theoretical part of the thesis defines the basic terms that are used in the following parts of the work. A substantial part of the thesis deals with procedures for the avoidance of double taxation in the area of income taxes, which are implemented through international agreements. The thesis also deals with the coordination of social security, which is implemented through bilateral treaties on social security and in European Union also through Regulation (EC) No 883/2004 of the European Parliament and of the Council on the coordination of social security systems, which in the case of Member States of the European Union takes over the function of individual treaties. Result of the thesis is to compare the agreements for the avoidance of double taxation on income and capital and bilateral treaties on social security, especially compared to the number of contracts that the Czech Republic has concluded with other countries. Other points of comparison are the history of concluding these treaties, or the existence of model treaties or multilateral agreements.
Tax system and tax reforms in Sweden
Tittlerová, Eliška ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The bachelor thesis deals with the actual situation of tax system in Sweden and its development. The thesis is divided into two parts. The first part deals with the actual situation, the second deals with the development. The thesis describes all relevant taxes, which constitute the Swedish tax system. The percentage of total tax revenue and the gross domestic product is also mentioned. The thesis deals with the great reform of the tax system, which took place in 1991.

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