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Possibilities of flat tax implementation in the Czech republic
Horáková, Kateřina ; Indra, Milan (referee) ; Kopřiva, Jan (advisor)
Target of my bachelor’s thesis is analyse possibilities of flat tax implementation in the Czech republic and its effects to the state budget. At the basement of borders experience i try to predict tje effect on the state budget. After comparison with income of state budget I choose one optimal rate of tax, which should be enough for state costs and at the same way the least charge for taxpayers.
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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
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History in Taxation of Incomes from Employment
Hortová, Monika ; Staňková, Hana (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the development of taxation of individuals from employment from 2000 to present. It takes into account not only income tax but also the burden of social and health insurance. The aim is to describe and evaluate the various changes in the taxation of individuals from employment in time and then to show examples of the model, what impact it had on the taxpayers and their tax obligations as well as taking into account the social and health insurance.
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Development of Personal Income Tax from Dependent Activities
Válek, Lukáš ; Hradský, Pavel (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis deals with tax employment income from 2003 to present. It is not focused on tax employment income entirely, but it includes also health insurence and social security. The aim of the bachelor’s thesis is to compare progress of personal income tax from 2003 to present. It deals with individual restriction in depth. In practical part, it is applied to the person, who works on the basis of employment.
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Personal Income Tax Optimization
Salajková, Lenka ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the optimization of income tax of a specific natural person for a given tax period. The aim of this thesis is to achieve the smallest possible tax burden. The theoretical part presents the concepts and procedures related to personal taxation. In the practical part several own calculation solutions are proposed using selected methods to optimize the tax liability. The result of this thesis is finding and selecting the optimal method that minimizes the tax burden.
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Taxation in View of Public Opinion – June/July 2023
Tuček, Milan
According to summer 2023 survey of the Public Opinion Research Centre 18% of citizens regard taxation on high-income earners as high, 29% say it is adequate and 43% think it is low.\n\nTaxation on average-income earners is considered to be high by 39% of respondents, adequate by 51% and low by 2% of citizens.\n\nTaxation on low-income earners was supposed to be high by 59%, adequate by 31% and low by 2%.\n\n59% of respondents think that tax rate should be higher for high-income earners than for low-income earners.
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Excise taxes in the tax system of the Czech Republic
KNĚŽÍČKOVÁ, Simona
The term 'tax' means a mandatory and statutory payment that flows into the public budget which is non-refundable, non-equivalent and ineffective. The taxes with the matter of consumption are classified as indirect taxes. The tax is applied indirectly to the seller who pays the taxes. The seller adds the tax to the price of a product which means that the tax is transferred to the consumer who becomes a taxpayer that pays them indirectly. The indirect taxes are divided into two sections - general and selective taxes. The consumption tax belongs to the group of selective taxes. Taxes are regulated by the state which determines the subject of taxes, the tax rate and the obligation to declare and pay the taxes. The basic task of consumption taxes is to tax product that are harmful to the environment or human health. The products are mineral oil, alcohol, beer, wine and intermediate goods and tobacco products. The rate of consumption tax is determined according to the degree of harmfulness of the product and it determines the tax rate that is included in the selling price of the product.
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