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Trust funds taxation and their practical use
Štrichová, Iva ; Frýzek, Libor (advisor) ; Peroutka, Vojtěch (referee)
This diploma thesis is focused on the analysis of trust funds taxation, which is being prepared in Czech Republic based on comparison with existing arrangements in Great Britain, Italy, Switzerland and France. In the first part terms relevant to trust fund problematics used in the following parts of the thesis are defined. Also Hague Convention is mentioned, since it explains function of trust funds in continental countries. In the second part, the focus is on the analysis of legal and tax arrangement in chosen jurisdictions with emphasis on taxation in individual situations. The last part deals with legislation of trust funds based on the new civil code. Key issue here is analysis of tax legislation concerning the trust funds taxation in the Czech Republic and a proposal of taxation possibilities on the basis of comparing it with existing taxation in chosen jurisdictions. At the end of this part, arrangement of trust funds, which is contained in Model Tax Convention on Income and Capital, is mentioned.
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Comparison of taxation of individuals in selected EU countries
Vágnerová, Pavlína ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this bachelor thesis is the comparison of personal income tax, especially salaries of employees in the Czech Republic, Slovakia, Austria and Germany. I compare structural elements of the tax and system of the social security in each country in the first part of the thesis. Then I count total paid tax, social and health insurance and total contributions to the public budget per year for each taxpayer who represents stated income groups. My calculations are done in model examples. I compare the final paid personal income tax and total contributions to the public budget from the examples in each country in the final part of the thesis. I count effective tax rates of each country in different tax zones from the data in model examples. The Czech Republic is the country where the smallest personal income tax is paid. The highest tax is paid in Austria and in Germany. At the end of the thesis there is the summary of the obtained results and recommendations for the Czech Republic.
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Investment funds taxation
Karásková, Veronika ; Vančurová, Alena (advisor) ; Peroutka, Vojtěch (referee)
The aim of the diploma thesis is the analysis of investment funds taxation in the Czech Republic based on comparison with taxation of investment funds in Luxembourg, Germany and Ireland. The first part is focused on the analysis of legal but mostly tax arrangement of investment funds in the Czech Republic. The taxation is being analyzed on the level of invesment funds and also on the level of investors. The aim of the second part of the thesis is to analyze legal and tax arrangement of chosen EU states. The key issue is the comparison of tax arrangement of investment funds in Czech Republic with the tax arrangements of investment funds in chosen states which is also content of the third part. At the end of the last part the international taxation of investment funds and investors is mentioned as well as planned changes in investment funds taxation since 2015.
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Development the tax wedge specifically on tax burden on labour in the Member States in the European Union.
Neumannová, Petra ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The thesis deals with the tax wedge specifically on tax burden on labour in the Member States in the European Union. The issue is described in the theoretical part in the first chapter, the practical part is introduced in the second and the third chapter. The aim of the thesis is to analyze the development the basic micro and macro indicators of tax wedge specifically on tax burden on labour. The analysis including graphs is describe from the beginning of the millennium. The Member States are divided into groups according to measured data in the second part and to the data connection to the European Union in the third part. This classification is done for easier to understand and more meaningful value. All analysis illustrate that the highest tax burden is in Belgium and Denmark, lowest in Bulgaria.
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Tax reforms in European union
Šupáková, Ivana ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The bachelor thesis focuses on the analysis of tax reforms in EU and specializes in income tax. The primary objective is a comparison of tax reforms in Slovakia, the Czech Republic, Ireland and Great Britain on the basis of set points. The first part of the thesis is orientated towards characteristic of key words as income tax and tax reform. Subsequently pays particular attention to analysis of tax reforms in selected countries since they joined up EU. Comparison leads to their division into pairs, which are with its reform development and goals very similar.
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Comparison between a tax burden of self employed person and shareholder of limited liability company
Mrázová, Petra ; Vančurová, Alena (advisor) ; Peroutka, Vojtěch (referee)
Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.
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Comparison of evolution of taxation of labour and employers' costs in EU
Charvát, Jakub ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
Comparison of evolution of employers' costs and rate of taxation of labour is the subject of this thesis. Employers' costs are considered wages and social security contributions. Amount of these costs was discovered by Amadeus database which contains data published in companies' annual reports and in their financial statements. Analysis was performed with data about 23 EU countries which were available. Implicit tax rate on labour and Average tax wedge were used for quantification of the rate of taxation of labour. Implicit tax rate on labour is published by Eurostat and Average tax wedge is compiled by OECD. The analysis was performed with data about 19 OECD countries of total 23 countries which are compared. Finding of existence of corresponding trend between evolution of employers' costs and evolution of rate of taxation of labour is goal of this thesis. Existence of that trend was not found for most compared countries between years 2007 and 2012.
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The research and development tax incentive
Soukup, Petr ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this thesis is to evaluate research and development tax incentives in the Czech Republic since the introduction of the research and development deduction into the current legislation. The subject of this work is a comparison of tax incentives in selected countries, the form of research and development tax incentives in the Czech Republic with regard to legislative sources and analysis of indirect support in the Czech Republic. Most of the selected countries support research and development indirectly through tax credit or deduction of eligible costs. Indirect support through deduction of research and development costs is implemented in section 34(4) of the Czech Republic Income Tax Act and is valid since 2005. The growth of indirect support and its dependence on the research and development spending shows the regression analysis presented in the conclusion.
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Tax administrative cost of permament establishment
Peroutka, Vojtěch ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
In this dissertation, I describe various types of permanent establishments and other structures through which company may run its business abroad. I calculate and compare tax administrative costs incurred in connection with running such foreign business. Further, I apply this theory on a company that carries on business through a permanent establishment abroad.
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