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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Solidarity tax increase
 Jiroušek, Karel ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
This thesis deals with the development and particularly the changes in the tax burden over limit personal income achieved in 2012 and 2013. Changes resulting from the Act No. 500/2012 Coll., Amending laws in connection with the reduction of fiscal deficits. The work contains a summary of the most interpretative problems that have emerged in the context of practical application of the solidarity tax increase during 2013. Subsequent clarification of problematic situations is explained by the results of the negotiations and Opinions of the General Financial Directorate and the Chamber of Tax Advisers. The aim of the thesis is to measure the effective tax rates for taxpayers model, follow-on-year comparisons and drawing up estimates of selected indicators. Models payers are based on regional statistics of labor cost and so they represent real employees with excessive income. The effective tax rate increased in the richest model by 9.06 percentage points. Total number of employees covered by the solidarity tax increase estimated at 64,954 people. Estimating revenues of the public budget for the fiscal year 2013 amounts to 845 million CZK and an estimate of the administrative costs taxpayers 12.4 million CZK.
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Comparison of taxation dependent and independent activities now and from 2015
 Jiroušek, Karel ; Vančurová, Alena (advisor) ; Bušovská, Monika (referee)
This thesis deals with the comparison of tax burden dependent and independent activities. Comparison of the current legislative standards proposed reform of public budgets with effect from 1 January 2015, specifically those relating to taxes and levies . The aim is to highlight the current situation where taxation is dependent activity significantly higher than independent. Then summarize all the changes related to tax personal income ( falling under the partial tax bases pursuant to § 6 and § 7 of the ITA) . In conclusion, assessing the impact of these changes, the initial issue of taxpayers deciding what action to perform depending on the tax burden.
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