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Comparison of Taxation Wages of an Employee Under the Coarse and Gross wage
Staníčková, Lenka ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of this thesis is the comparison of taxation of wages of an employee under gross and super-gross wage. In 2016 the government plans to repeal the tax base super-gross wage and restore the calculation of income tax from the gross income. Renewals for 2016 is to increase the tax rate from 15% to 19%.
The practical part is devoted to the characteristics of the company Metaxo s. r. o., which deals with metalworking for agricultural entities. The practical part on examples are compared wage calculation mode super-gross wage and gross wage. In wages they are reflected in other related changes that are related to changes in calculation of tax bases. This is a rate increase for payment of health insurance for employees, increasing tax benefits for second and subsequent child and changes to the calculation of execution and insolvency rainfall.
The aim is to examine the implications that affect workers, employers and health insurers and other organizations and the state budget. Model examples are applied to wages from practice.
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Flat tax in the Czech republic and Slovakia
Kapraľová, Veronika ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
The aim of the thesis was to define and explain the basic concepts of the tax system, the legal basis and provide an overview of legal regulations and the basic types of taxes. The theoretical part is focused on defining the very nature and importance of taxes and the related conceptual terms. The operational part was to analyze whether the introduction of flat tax in the Czech Republic and Slovakia brought some benefit or not. To achieve these objectives in their work, I will use methods of analysis and synthesis, comparison, and statistical regression analysis. Thesis consists of three chapters. In the first chapter I focus on the definition of basic concepts related to the issue of a flat tax. The second chapter is devoted to tax reform in the Czech and Slovak Republics, and I pay particular attention to tax personal income and pension reform. The third chapter is devoted to an analysis of the effective tax burden, while the empirical part of my work, and within, I analyze the effectiveness of the tax burden in the form of comparisons between the Czech and Slovak Republic. To calculate the effective tax burden, I use actual data from the Statistical Office of the Czech Republic and Slovak Republic. In conclusion, the thesis I have summarized the results of which I write the thesis concludes.
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Analýza nástrojů propopulační politiky
Holzmanová, Petra ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
Většina moderních států si uvědomuje nutnost zachování určité výše plodnosti, která jí tak zabezpečí přírůstek nové generace, zachování národní identity a dané sociální úrovně. Proto je směrována rodinám či párům smýšlejících o založení rodiny určitá podpora, která ohodnocuje jejich rodičovské role a částečně kompenzuje náklady, které s narozením potomka, jako neaktivního člena rodiny, vznikají. Práce vypovídá o nástrojích představujících přísun finančních prostředků rodinám smýšlejících o založení či rozšíření rodiny.První kapitola se zaobírá teorií populační politiky a charakteristice nástrojů využívaných v zemích OECD. Dále jsou tyto nástroje charakterizovány pro Českou republiku, přičemž práce vrcholí propojením jednotlivých systémů.
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