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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparison of personal income tax base and the assessment base of social insurance in selected countries
 Sobotová, Dagmar ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
My diploma thesis aims to show at what level is currently the similarity between social insurance and personal income tax, respectively bases for their assessment, in Croatia, Poland, Slovenia and the Czech Republic. The thesis describes the various levels of integration of personal income tax and social insurance, and present arguments for and against this integration. It also describes a system of income tax and social insurance in the given states and also specifically defines the rules for determining the taxable amount of income from employment and the base of social insurance. In the final chapter I compare tax bases and base of social insurance both in the individual countries and between them. There is also the analysis of the tax burden of income from employment. Finally, the reason of my diploma thesis is that the legal regulations of personal income tax and social insurance are among the given states very similar and that there is considerable convergence of the rules for the calculation of personal income tax base from employment income and the basis of social insurance.
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Finanční optimalizace dovozu zboží do tuzemska v režimu volného oběhu z pohledu deklaranta
 Sobotová, Dagmar ; Svátková, Slavomíra (advisor)
Bakalářská práce si klade za hlavní cíl optimalizaci finanční nákladovosti dovozu zboží ze třetích zemí do tuzemska z pohledu deklaranta. Při dosahování tohoto cíle vycházím z metod výpočtu celní hodnoty a z mezinárodních dodacích podmínek INCOTERMS 2000. Závěr učiněný v mé práci potvrzuje, že je možné docílit určité formy finanční optimalizace dovozu zboží pro deklaranta.
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See also: similar author names
3 Sobotová, Dana
1 Sobotová, Dominika
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