Home > Search Results: Šubová, Lucie
Search:
 
Search Tips :: Simple Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The development of tax collection from personal income tax in the Czech Republic
 Šubová, Lucie ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This diploma thesis analyses the development of tax collection from personal income tax in the Czech Republic from 2000 to 2012. The first chapter describes the tax reforms that took place in the period in the Czech Republic. Furthermore, it describes the relationship of collection and GDP. In the second chapter I analyse the PIT collection as whole. By regression and correlation analysis I shall identify the relationship and the degree of dependence between collection and different variables such as GDP, the number of taxpayers, unemployment and sub-collections. In the third chapter, the PIT collection is divided into three sub-collections -- levied on tax returns, from employment and withholding. Each of the sub-collection is analysed separately. I describe factors that in a given year or in group of years the most influenced their size. By regression and correlation analysis I shall identify the relationship and the degree of dependence between the sub-collections and GDP. Likewise, I shall identify the relationship and the degree of dependence between the sub-collections each other. In the last chapter the PIT collection is divided by individual financial authorities, ie by region. The development of tax collection in each region is analysed and by regression and correlation analysis is detected the relationship and the degree of dependence between the regional collections and GDP.
Detailed record
A comparison of existing a proposed pension system in the Czech Republic
 Šubová, Lucie ; Urbánek, Václav (advisor) ; Picka, Jakub (referee)
This bachelor thesis deals with a comparison of existing a proposed pension system in the Czech Republic, which should take effect from 1st January 2013. In the first chapter I describe the existing pension system, the principles of its operation, its most significant advantages and disadvantages. I also describe the factor that cause the problems in the system and that are the main arguments in benefit of the need for pension reform. In the second chapter I describe the new pension system in the form in which it was adopted by the Parliament on 6th November 2011. Mainly I draw attention to the most significant changes that should occur after 1st January 2013. The third chapter contains a case study that compares the probable amount of the proper old age pension in the existing system and new system. I reconnoitre if the new system is advantageous for the insured.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English