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Měření progrese důchodové daně ve vybraných zemích Evropské unie
Hýsková, Markéta
Hýsková, M. Measurement of income tax progressivity in selected countries of the European Union. Bachelor thesis. Brno: Mendel University, 2018. This Bachelor thesis deals with the measurement of personal income tax progres-sivity in selected countries of the European Union. The aim of this thesis is to assess whether countries with a uniform nominal tax rate can evince the same or higher progressive taxation as a country with a progressive nominal tax rate through the further set-up of the tax system. It has been confirmed that the tax system, especially tax relief, has an impact on tax progressivity by calculating the Gini coefficient and the resulting values of the Musgrave and Thin index.
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Personal income taxation in the Czech Republic and the Russian Federation
Dorzhieva, Aiana ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
In my bachelor thesis I focus on personal income tax in the Czech Republic and the Russian Federation. The aim of this thesis is to analyze basic legislation of personal income taxation and social insurance in the Czech Republic and the Russian Federation and give a reader insight into the issues regarding the determination of tax liability and social security contributions in the selected countries using case studies. The first chapter contains budget designation of tax and share of tax revenues on public budget. The second chapter describes the structural components of tax, partial tax bases and tax payment in the Czech Republic and the third the same from the perspective of the Russian Federation. Last fourth chapter represents a case study for the Russian part.
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Personal Income Taxation in the Czech Republic and the United States of America
Doubravová, Lucie ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
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Employee benefits in profit and non-profit sector
Dubnová, Kristýna ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This diploma thesis is focused on employee benefits. At the beginning of the work there is shortly described history and importance of employee benefits. After that the work continues with motivation, rewarding and basic concepts of labour relations. There is also described difference between profit and non-profit sector. At the end of theoretical part of the work are described employee benefits and ways of dividing in detail. Emphasised is mainly tax advantages for employees and employers. In practical part of the work are evaluated results of own survey. The survey deals with employee benefits and its importance for them as well as with comparison of profit and not-profit sector in terms of employee benefits and how much are they provided. The survey confirms hypothesis, that in no-profit sector are provided less benefits than in profit sector and that the most important part of rewarding are considered wages by employees.
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Taxation of income from dependent services in Norway and in Czech republic
Chadraba, Filip ; Sedmihradská, Lucie (advisor) ; Martínková, Lenka (referee)
The reason for making this bachelor thesis for me was interest in finding out in which of the selected countries employees bear more of a tax burden, thus in what country employees have a higher disposable income. I have set an aim to describe theoretically the taxation of income from dependent service in the Norwegian tax system after reform in 2016. Special attention is also dedicated to rights of citizens of the European Economic Area who work in the Kingdom of Norway. Source of information was especially the Norwegian Tax Administration website. In the practical part I have focused on comparing the average tax burden according to OECD methodology in both countries in the current year 2016. The actual calculated results of average tax burden were in addition compared with the average tax burden which were published by the OECD in book called Taxing Wages 2015. Examples also serve as a demonstration of the algorithm for calculating tax in the Czech Republic and the Kingdom of Norway. Calculated results showed that employees, except for one type of household, pay more to the public budget in the Kingdom of Norway than in the Czech Republic. The tax burden of households is significantly affected by child benefit. Households with children have lower average tax burden. Personal income taxes are constructed in each country quite differently. On one hand the Czech tax system prefers tax credits, on the other hand the Norwegian tax system, where is huge redistribution of wealth, prefers deductions.
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Comparison of the personal income tax in the Czech Republic and Slovakia
Kocúreková, Juliána ; Tepperová, Jana (advisor) ; Stavjaňová, Jana (referee)
The purpose of this thesis is to compare the personal income tax in the Czech Republic and Slovakia, focusing on the years from 2004 to 2015. The work is divided into two chapters. The first chapter deals with the development and comparison of structural elements of the personal income tax and social security in both countries simultaneously during the period. In the second chapter on model examples of the employee and self-employed individaul is compared the tax burden from 2004 to 2015. For comparison, the tax burden on an employee's is used average tax rate and effective tax wedge. For self-employed person is also calculated average tax rate and total tax burden.
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Labour costs and benefits in the selected company
Kunová, Martina ; Šišková, Jitka (advisor) ; Helena, Helena (referee)
The thesis titled is focused on the issues of wage costs and employee benefits.
Literary research of the thesis defines basic terms, which are related to labor costs and employee benefits. Within the scope of the term wage costs, the core meaning of wages is captured, both in terms of wages of the employees, as well as in terms of the employer. Wages, salaries and bonuses are the basic evaluation of the workload of each employee of the given company.
A payroll system is created within each company, in which the basic ranges of the labor costs for the whole hierarchy of employees is determined. Each employee has his position and job description and these two principles are correctly evaluated. Firm rules are set for the calculation of net earnings, which are determined by a costing calculation and the percentage rate of the social insurance, health insurance and advances on income tax of individuals from employment.
Other possibilities of eligible employees beyond basic gross salary are employee benefits. This is a form of employee motivation in every society. Not only are they of great importance for employees, they are also an appropriate component of tax optimization from the perspective of the employer. In terms of the law on income tax, employee benefits are divided into three groups according to their impact on the tax and contribution advantages. Companies can then use these tax savings for their further development, or alternatively, for the expansion of the provision of employee benefits in society.
The practical part of the thesis is based on the literature search. First, it focuses on the analysis of payroll costs for the period from 2004 to 2014. The calculation of wages is done for three different income groups of employees in the selected organization. It monitors the evolution of net wages and payments of taxes on income of individuals from employment during the reporting period. There are various recognized methods of calculation of wages according to individual changes of the law during the reporting period.
The next step in the practical part of the thesis describes the system of employee benefits in the selected organization. Part of my own work is a survey among the employees of the company on this issue. The obtained data are analyzed and processed into clear graphs. The acquired results are the basis for the creation of proposals and recommendations for changes in the provision of employee benefits for the selected organization.
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Labor cost and remunerations in the company
Šonková, Jana ; Šišková, Jitka (advisor) ; Lenka, Lenka (referee)
The Diploma thesis Labour costs and remunerations in the company talks about salaries at the specific company in the Czech Republic.
The theoretical part defines basic terms - labor relations, employment, labor agreements held outside of employment contract, contractual conditions, forms of remuneration, work compensation , payroll taxes, social security and health insurance. It describes how to post it in accounting system and also describes the calculation of net wages.
The main part of Diploma thesis describes the history of selected company, the economic situation, organizational structure, basic characteristics of the company's employees, the current state of compensation, including benefits. I conducted a random survey in which they are selected employees answering questions on the current benefits in company. In conclusion, I proposed changes in benefits, with regard to the economic situation, and taking into account the tax burden.
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Tax gap in the personal income tax
Kábelová, Lucie ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.
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