National Repository of Grey Literature 137 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
Flat rate expenses in determination of tax base
Rechcíglová, Tereza ; Vančurová, Alena (advisor) ; Kábelová, Lucie (referee)
The thesis deals with the taxation of entrepreneurs' income in the Czech Republic with a focus on flat-rate expenditures, which are examined in detail. The main purpose is to analyze the use of flat-rate expenditures by entrepreneurs and to determine the main criteria that influence enterpreneuers to choose flat-rate expenditures. This is achieved through the evaluation of our own questionnaire survey, which relates to the period 2016. Finally, there are several recommendations for legislative adjustments to the operation of lump-sum expenditures which take into account the results of the research and the issue of the long-term low level of income tax collection of self-employed persons.
Non-cash transactions in connection with the handling of property from the perspective of income taxation
Nováková, Kristýna ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This bachelor thesis about Non-cash transactions in connection with the handling of property from the perspective of income taxation, whose main purpose is to evaluate the impact of this transactions on the tax base and cash-flow of tenant and owner, consists of four chapters. The first part defines the basic concepts of non-monetary income, non-cash income and rental income. The second chapter deals with the differences of technical improvement, repairs and maintenance. The third chapter focuses on the description of possible solutions and the fourth chapter deals with the influence on tax base and cash-flow in model situations. At the end of the chapter the results of individual situations are synthesized ant the most suitable solution is suggested.
Development of the tax system in the Czech republic
Maxa, Marek ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The aim of this bachelor thesis is to analyse a development of the tax system in the Czech Republic since the Middle Ages to the present days. At first, taxes and fees in the Middle Ages will be described, followed by an analysis of the Czech tax reforms since 1993 to the present days, its contribution to the state budget and I will assess whether the set goals of the reforms were achieved.
Comparison of lump sum expenses in certain countries
Nguyenová, Chu Hong Minh ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
Lump sum expenses were firstly introduced in the Czech Republic in 1993. Unlike other countries of European union, Czech Republic leads a very generous policy and allows their tax payers to deduct very high percentage of revenues as their costs. Although it may seem that by this method, the government is losing money that could go to treasury, the original intent was to help small businesses to lower their administrative costs and at the same time simplify the process for tax administrators. Nowadays the actual lump sum expenses are however used as the instrument of fiscal support for the businessmen.
The developement of basic income categories in net incomes of Czech households
Svoboda, Lukáš ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This thesis is focused on examining the impact of income taxes on social groups of employees and pensioners in comparison with the aggregate population between years 2004 and 2014 in the Czech Republic. The measurement was accomplished based on measurements of global progression and effective tax rates from SILC. The results show that the impact of income taxes on the social group of emloyees is slightly progressive in all studied years, the social group of pensioneers has a low rate of income differentiation and is affected the least by income taxes out of all studied groups. The impact of income taxes on the aggregate population is also slightly progressive despite the fact that all studied years show an interval, on which the income taxes are regressive.
Taxation of income from employment in the Czech Republic and in Germany
Malá, Hana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The purpose of this master thesis is comparing the taxation of income of employees in the Czech Republic and Germany. The theoretical part is focused on describing the taxation of income of employees in both analyzed states. This part also includes an explanation of the social insurance system in both countries. The empirical part of thesis oncentrates on a comparison between the tax burden of Czech and German employees among various income groups and various taxpayer. The tax burden is then compared with the effective tax rate. The final section of this thesis compares values of redistribution indicators, such as indicators of interval and global progressivity (Lorenz curve, Gini coefficient.
The Issue of Placement of Seniors in Homes for the Elderly
VANČUROVÁ, Alena
The thesis deals with problems connected with the placement of senior citizens into homes for the elderly. The objectives of the thesis are to find out how long the waiting period for the placement into a home for senior citizens is and which obstacles and problems connected with the placement into homes for the elderly appear. The theoretical part of the thesis is focused on some demographic trends, the opinion of the Czech population about the old age and senior citizens, history of social services for senior citizens in the Czech Republic and abroad, and the current offer of social services for senior citizens. In this part, I also describe the process of placing of senior citizens into homes for the elderly and the services which homes for the elderly offer to their clients; I also focus on the senior citizens´ financial reimbursement of board and lodging in homes for the elderly. The research was conducted by means of quantitative and qualitative methods and techniques. In the qualitative research, I deal with the second part of my goal identifying obstacles to placement in homes for the elderly. Firstly, I set the following research questions: 1) What are the obstacles and problems in the process of placing senior citizens into homes for the elderly? and 2) Do senior citizens have any other options of care instead of the care in homes for the elderly? Then, I conducted semi-standardized interviews with 3 social workers, 8 senior citizens and with 3 members of families which put their senior citizens into homes for the elderly. I asked all of them almost identical questions to be able to compare their responses later. The results show that nowadays, dependent senior citizens who have no other option of care are more likely to be placed into homes for the elderly. The answers to the question "What are the obstacles and problems when placing senior citizens into homes for the elderly?" were rather variable and they cannot be generalized. The quantitative part of my research relates to the first part of my goal. Here I primarily focused on the waiting period. The following two hypotheses were set for the research. H1: Senior citizens negatively evaluate the waiting period for their placement into homes for the elderly. H2: Senior citizens know only one possibility of care homes for the elderly. To verify the above hypotheses, I used the method of secondary analysis of the data taken from the client's documentation and the method of controlled conversation. Therefore, I conducted my research in the following homes for the elderly: Home for the elderly Light in Písek, Home for the elderly Bechyně, Home for the elderly Diaconia Centre ČCE Blanka in Písek, Home for the elderly Centre for Social Assistance Vodňany. Social workers in each facility advised me to use the greatest possible number of clients who were oriented and able to answer my questions. In total, I analyzed 100 files of personal documentation and then I conducted the structured interviews with the analysed clients in the homes for the elderly which are mentioned above. The average waiting period was 243 days. In the category of the waiting period shorter than 1 month there were 26 senior citizens; from 1 to 2 months 33 senior citizens; from 3 to 4 months 11 senior citizens; longer than 5 months 30 senior citizens. 79 senior citizens rated their waiting periods positively, but 21 senior citizens rated their waiting periods negatively. 56 senior citizens had some knowledge about other possibilities of care; most of them reported the nursing service (54 responses); homes with nursing (8 responses); personal assistance (3 responses); pensions for senior citizens (1 response).
Flat-rate expenses in the income from the business of natural persons in the Czech Republic
Vlášková, Michaela ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This bachelor thesis deals with the taxation of the income of entrepreneurs, who are used to determine the taxable lump sum expenses. Development rates of these expenditures went many changes, most of them were in 2013 and these relate mainly to the application of discounts and rebates on a husband, or wife. Examined the rate itself is flat-rate expenditure on the basis of comparison with actual expenditure. For the purposes of the practical part of the data obtained was used in the survey. At the conclusion of some of the proposals, as would a flat-rate expenses could increase revenue to the State Treasury.
Income arising from inharitance and gifts from the perspective of income tax law
Kudrnová, Lucie ; Tecl, Jan (advisor) ; Vančurová, Alena (referee)
The bachelor thesis focuses on income arising from inheritance and received gifts. In connection with the recodification of the civil law in 2014 the inheritance and gift taxes were incorporated into income taxes. The first chapter of the thesis deals with the history of the income from gifts and inheritance in the Czech Republic and development of the Czech tax system with an emphasis on property and income taxes. The second chapter explains reasons which led to the abolition of these taxes. The third chapter focuses on the legislation of these taxes before the incorporation in 2014 and current legislation in 2016. The practical part contains a comparison of both legislations and comparison of a tax burden of natural and legal persons based on a comparative analysis.
The effect lump-sum expenses on the tax liability of taxpayer
Vondrušková, Lenka ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The bachelor thesis concerns lump-sum expenses. In particular, their rates and restrictions, which have been implemented on this matter. The effect of the lump-sum expenses on the taxpayers levy is analyzed in the thesis through model examples. These examples illustrate the decisions of taxpayers given the option to apply either lump-sum or real expenses. The model situations demonstrated that the lumps-sum expenses are more popular as their rates increase, but on the contrary the imposed restrictions have an adverse impact on the taxpayers.

National Repository of Grey Literature : 137 records found   previous11 - 20nextend  jump to record:
See also: similar author names
3 VANČUROVÁ, Alena
2 VANČUROVÁ, Andrea
1 VANČUROVÁ, Anežka
2 Vančurová, Andrea
Interested in being notified about new results for this query?
Subscribe to the RSS feed.