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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Principals of tax administration and tax law
 Lapková, Veronika ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with main principals of tax administration and tax law, their compliance or violating in particular situations. Presenting of their content and real meaning is provided by description and explanation of their (wrong) application under various circumstances. The Supreme Administrative Court´s case laws and jurisprudence of the Constitutional Court are significant sources of information in this part. Along with accompanying effects arising from violating the principles this thesis continues with analysis of Working pensioners affair, especially the case n. Pl. ÚS 31/13. Here the provision of § 35ba art. 1 l. a) Income Tax Act has been contested according to which the tax of a taxpayer, who is a recipient of an old-age pension benefits from statutory pension insurance scheme or similar abroad one at 1st January of the taxable period, shall not be reduced by the basic amount of 24 840 CZK. There are not omitted demographical, legal and economic aspects of the affair in this thesis as well as relevant regulatory development for the years 2000 to 2015. The thesis brings evaluation of compliance or violating of the principles of tax administration and tax law through the analysis of key elements in own review.
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The effect of the tax and insurance system on individuals and companies deciding between employment and business
 Lapková, Veronika ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
The aim of the work is to compare taxation of employees and entrepreneurs in the current tax and insurance system, and according to the proposals related to the establishment of one of the recovery point. The first part describes the current settings of taxation employees and businessmen, the second part deals with the characteristics of ongoing reforms and individual changes, which relate to the employees and entrepreneurs. The third part of the work shows a practical impact by calculating the total annual net income of employees and entrepreneurs and the tax burden, the resulting differences are compared, the difference between employees and entrepreneurs as a result of the new legislation will change.
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