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Zdaňovanie závislej činnosti v štátoch V4 vo väzbe na dôchodkové aspekty
Kassová, Lucia
This master’s thesis deals with taxation problematics of self-employed persons and levy duty of employees within Visegrád Group. The work is primarily focused on the area of social insurance in relation to pension system and the amount of old-age pension. Model examples are compiled to show effects of the different amounts of mandatory contributions to social and health insurance on final old-age pension paid in the future to employees and self-employed persons. Based on results from the model examples the work proposes actions to be taken towards more sustainable pension system in Czech Republic.
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Zdanění příjmů fyzických osob ze zemí V4
Schneider, Tomáš
Bachelor thesis deals with personal income tax focused on independent activity in the countries of the V4. The work compares process of calculation the tax payers tax liability therefore way of using expenditures, deductions and tax credits. Based on the results from model examples is find out which state of the V4 from the point of view the lowest financial load is the most suitable for doing business. In the last part of the work is suggested change of the tax system of the Czech republic, specifically suggestion for reduction rates for health insurance and social insurance
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Odlišnosti anglosaského a kontinentálního daňového systému v oblasti zdaňování příjmů
Popelka, Adam
POPELKA, A., Differences Between Anglo-Saxon and Continental Tax Systems in the Area of Taxation of Income. Bachelor thesis. Brno: Faculty of Business and Economics, Mendel University, 2016. This thesis deals with differences between continental and Anglo-Saxon tax systems focusing on the income taxes. In the theoretical part are those systems specified for concrete representatives of Czech Republic and United Kingdom. In the practical part are specified differences in tax systems with regard to income taxes in both countries. At the end is made a tax optimization based on calculations of tax obligations in both countries.
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Vztah efektivní míry zdanění příjmů fyzických osob a politicko-ekonomického cyklu v ČR
Pavlíčková, Tereza
The bachelor thesis describes the relationship between the political business cy-cle and the effective tax rate of individuals in the Czech Republic from 1993 to 2015. The aim of this thesis is to create a model specifying this relationship. The theoretical part describes the approaches to modeling the political business cycle, the current way of taxing income and its development, including social and health insurance contributions. The practical part of the thesis is consisted on an econ-ometric model which is based on calculations of effective tax rates for model tax-payers and date of parliamentary elections. The model describes the relationship between the first differences of effective tax rates and the date of parliamentary elections, which is assessed in terms of possible occurrence of the political-economic cycle.
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Komparace zdaňování příjmů fyzických osob ze závislé činnosti v České republice a Velké Británii
Pavlíčková, Iveta
Bachelor thesis is focused on comparison of tax and overall tax burden, National Insurance payment included, for the employed in the Czech Republic and the United Kingdom. Two taxpayers in each country are compared in this thesis. The comparison is accomplished on model taxpayers. The first taxpayer claims only basic tax relief (personal allowance) the second one claims Marriage Allowance and tax relief for 3 children. There are 4 tax liabilities calculated for each taxpayer (minimum wage, average wage, quintuple average wage and tenfold average wage). The calculation of tax liability is made based on rightfull legislation for taxation period 2019 in the Czech Republic, 2019/2020 in the United Kingdom.
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Odvody sociálneho poistenia fyzických osôb vo väzbe na ich dôchodok
Vetráková, Michaela
This diploma thesis deals with the issue of tax and levy obligations of employees, self-employed persons and partners of limited company to the state budget. It puts emphasis on the field of social insurance in relation to the analysis of pensions systems and determination of the amount of old age pension in the Slovak and Czech Republic. Own work consists in making model examples that serve to compare mandatory levies and old age pension paid in the future. Based on results achieved, there are suggested recommendations for the social security system, which lead to reduction of the differences between employees and entrepreneurs in the Czech Republic.
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Návrh optimalizace daňového zatížení příjmů studentů České a Slovenské republiky
Tkáčová, Janka
The bachelor thesis deals with tax burden optimization of incomes Czech and Slovak students. In the theoretical part, the basic terminology of tax system and labour law is described. These terms are consequently used for calculation of tax burden optimization of students. Model examples of students incomes have been formed on the basis of a questionnaire, which is analysed at the beginning of the practical part of the thesis. The goal of the thesis is to propose the best possible option for optimization of tax burden for students.
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Komparace daňového zatížení příjmů ze závislé činnosti a příjmů ze samostatné činnosti
Syslová, Petra
The main purpose of this bachelor thesis is to focuse on the comparison of tax burden, including health and social insurance contributions, for employed and selfemployed persons. Specifically, the total workload for employees, for selfemployed persons is compared and incomes tax burden these two groups of taxpayers are compared. The comparison is made on model examples between 2015 and 2018 according to the legislation in force for specific years. The tax burden for 2019 is also predicted on the basis of the first draft of the Ministry of Finance. The work also calculates the effect of the premium paid on social insurance on the amount of the future retirement pension and evaluates the impact of changes in the taxation of income of employees and entrepreneurs on the revenues of public budgets. At the end there is recommendation for public administration, selfemployed and employees are proposed.
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Dopady zavedenia progresívnej sadzby dane z príjmov fyzických osôb
Bakošová, Monika
Bakošová, M. The impact of introducing a progressive rate of personal income tax. Diploma thesis. Brno: Mendel University, 2019. The diploma thesis judge the introduction of a progressive rate of personal income tax in the Czech Republic. By means of effective tax rates are quantified tax burden on model types of households in the Czech Republic and Slovakia, and consequently both taxation systems are compared. From the macroeconomic point of view, the impact of tax burden on the economic growth of the country is examined. Based on the results, the impact of the introduction of the progressive rate of personal income tax in the Czech Republic is evaluated.
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Daňové souvislosti životního pojištění a penzijního připojištění (doplňkového penzijního pojištění)
Zeráková, Petra
The bachelor thesis deals with employee benefits, mainly as a contribution from the employer to the employee to his/her private life insurance and pension insurance and the impact that this has on tax from the viewpoint of the employee and the employer. The practical part introduces three models, which, based on the differing amounts of the contribution of the employer towards the pension insurance, compare how much money the employee must add in order to achieve the planned standard of living at the time he/she retires. It also gives a comparison of an increase in the wage in the form of financial income and an increase in the wage in the form of a contribution towards the pension insurance, i.e. not as part of the actual wage but in the form of savings withdrawable upon the reaching retirement age. The comparison also outlines how much the employee costs the employer, the net income of the employee and the payments to the state budget (i.e. social and health insurance). The findings reveal how to optimize the employee’s tax base in connection with his/her retirement pension.
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