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Personal income tax: basic relief for taxpayer
Linhartová, Tereza ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
The aim of the bachelor thesis is to determine non-taxable income through basic tax relief in the member states of the European Union. Non-taxable income is income from which the personal income tax is equal to zero, by applying tax credits, tax allowances, or tax benefits to children. The first part of the thesis determine the issue of tax relief and describes three kinds of tax relief, which the work focuses on. The following part describes the Czech Republic and the evolution of basic tax relief for the taxpayer over the years. In the end, I have calculated non-taxable income in all EU Member States. Based on these calculations, it was assessed which states provide the largest non-taxable income to the taxpayer.
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Dopad omezení paušálních výdajů u daně z příjmů fyzických osob
Vlková, Věra ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
Cílem bakalářské práce je analyzovat dopad zavedení omezení paušálních výdajů z let 2013 a 2015 na vývoj výše dotčených dílčích základů daně příjmy ze samostatné činnosti a příjmy z nájmu. Rozdíly mezi skutečnou výší daňového výnosu a jeho hodnotou bez omezení, kterou jsem odhadla regresní analýzou z vývoje před zavedením omezení, jsou objasněny dopadem na změnu počtu poplatníků, kteří uplatňují paušální výdaje či daňové zvýhodnění na vyživované osoby. Rovněž jsou vymezeny paušální výdaje, jejich historické legislativní změny, možné budoucí změny a možnosti, jak poplatníci mohli obejít účel zavedení omezení. Mimo jiné je změřen zlomový příjem, který určuje pro poplatníky výhodnější způsob uplatňování výdajů při zavedených omezeních.
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Tax aspects of social entrepreneurship
Jančíková, Eliška ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
The aim of this bachelor thesis is to show different ways of tax optimization using the work opportunity tax credit. The thesis also sums up tax and non-tax aspects of employment of people with disabilities. Tax optimization options are shown in two examples. The first one assumes that disabled and their employer are supported by the Employment Department. In the second example, disabled are employed the usual way. The research subject is a fictional company ABAB Ltd. More profitable option of optimization offers tax saving in the amount of 576 000 CZK. The net profit of the company increases by 358 100 CZK.
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Tax deduction of vocational education
Gluzová, Karolína ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
Diploma thesis is focused on tax deduction of vocational education. The thesis analyses reasons for the introduction of tax deduction. These were for example trends in education in the Czech republic after year 1993, as well as employers´ demand on skilled employees. Beside the description of legislation of tax deduction of vocational education, diploma thesis describes how the vocational education is supported abroad. The last part of diploma thesis analyses employers´ opinions on tax deduction of vocational education, that were obtained from questionnaire.
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Tax deduction for research and development
Švecová, Klára ; Francírek, František (advisor) ; Slintáková, Barbora (referee)
Research realised by the public sector leads to new knowledge. To achieve economic growth of the country, it is necessary that the results of such research could be useful for innovation in the private sector. It can be achieved by cooperation of both sectors. The government of the Czech Republic supports such cooperation since 2014, through the option for businesses to include costs of R&D services and intangible results of R&D purchased from public universities or public research institutions in the tax deduction for research and development. It can be also better used by small and medium enterprises, but the total amount of this tax incentive decreased in 2014 as compared with 2013. The aim of this diploma thesis is to analyse the reasons for the low utilization rate of tax deduction for research and development and low levels of cooperation on R&D between enterprises and public sector, primarily universities.
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Odhad daňového výnosu vyvolaného programem podpory filmového průmyslu
Holcová, Lucie ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
The goal of this Bachelor´s thesis is to estimate the yield of collected taxes, local taxes and rents resulting in film incentive and flowing into public budgets in the Czech Republic. The thesis describes the relationship of the state and film industry before and after 1989, and the system of film incentives. The possibility of estimation and the estimation itself, which is processed for the currently shooting film Interlude in Prague, the film incentive is allocated in the amount of 37,961,408 CZK. My estimation of the revenue is in the amount of 28,129,795 CZK.
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Tax burden of nonprofit organizations according to the particular legal form
Benková, Eva ; Vančurová, Alena (advisor) ; Slintáková, Barbora (referee)
The thesis deals with comparing the tax burden of nonprofit organizations according to their chosen legal form. Based on the regulations of the Czech Republic the first part of the thesis describes the characteristics of nonprofit organizations and explains the main differences in the tax base and tax burden on the taxpayer. The second part compares the tax liability for income tax and value added tax. Calculations in this thesis are based on the data of the nonprofit entity whose main activity is equestrian sport. The third part compares the impact of the tax burden in model situations. In conclusion it is recommended what legal form would be the the most suitable for particular taxpayer, taking into account the scale and kind of realized income.
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Analýza vztahu mezi vojenskými výdaji a ekonomickým růstem
Daněk, Tomáš ; Slintáková, Barbora (advisor) ; Ochrana, František (referee) ; Odehnal, Jakub (referee)
The dissertation thesis deals with the relationship between military expenditures and economic growth. The data sample contains European countries and there are three growth models used in the thesis (the Feder-Ram model, the Augmented Solow-Swan model and the Barro model). Two hypothesis and one research question are set in the dissertation. The first hypothesis says that there is a relationship between military expenditures and economic growth. Consequently, the second hypothesis says that the relationship is positive in case of relatively richer countries and negative for relatively poorer countries. Turning to research question, it asks which model better describes the relationship (if it exists) between military expenditures and economic growth.
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Personal income tax allowances
Rudolfová, Kateřina ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
Diploma thesis is concerned about personal income tax allowance, especially focused on child tax credit. Purpose if this diploma thesis is to analyze legislation of tax allowances in the Czech Republic and analyze the possible impacts of increasing tax allowance in the Czech Republic as well. First part of this thesis is concerned about tax legislation with regards to child tax credit within OECD countries. Second part of this thesis is concerned about tax allowance legislation in the Czech Republic and its changes for the year 2015. Third part of this thesis is focused on practical calculation in case of increasing child tax credit for the year 2015 and in case of intended increase of child tax credit for year 2016 within employees of a small company.
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The impact of a reduced rate of VAT on food
Janáček, Viktor ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
This Bachelor thesis deals with the analysis of the tax impact caused by increase of a reduced rate of VAT (value added tax) that is imposed on food. The aim of the work is to measure the tax impact on a seller and a consumer of food in short period between the last quarter of 2011 and first quarter of 2012 in the Czech Republic. The tax impact is measured by method that works with consumption prices of food during this period.
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