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Taxation of income of business companies and their members (comparison of legislation in the CR and selected EU countries)
Bobek, Pavel ; Novotný, Petr (advisor) ; Vybíral, Roman (referee)
The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is divided into several subchapters. These subchapters delimitate particular aspects of income tax in Czech republic. This delimitation is important for understanding concepts of individual and corporate taxation. Czech tax legislation on income of general partnership, limited partnership, private limited company and public limited company and on income of their partners and shareholders is analyzed in chapter two. Third chapter examines issue of international double taxation on income. Different types of methods and precautions used as prevention of double taxation are explained in this chapter. One subchapter is dedicated to international tax treaties and their importance on income taxation. Forth chapter...
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Occupational relations with a foreign subject
Bruzková, Nela ; Soušková, Milena (advisor) ; Marková, Hana (referee)
The Master s thesis presents and summarizes problematic areas of the Czech legislation related to the occupational relations with a foreign subject. Essential literature used for this purpose were Employment of foreigners and sending employees and self-employed abroad. 2nd update. ed. written by P. Boušková and International employment, posting and hiring workers, 1st edition, written by L. Rytířová and J. Teperové. However it was necessary to draw on bilateral agreements and legislation, both Czech and international. The content has been structured into five main chapters, the first one is devoted to the legal regulation of occupational relations with a foreign subject, the second chapter contains analysis of labor migration and its problems. The third and fourth delineated a structure of employment and social security. Final chapter is devoted to the migration of Czech citizens abroad. The various major chapters have been divided into subchapters which followed the different parts of the main topic in detail.
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Comparison of employment and schwarzsystem from the perspective of employee, employer and state
Vohanková, Karolína ; Kuchařová, Ivana (advisor) ; Šárka, Šárka (referee)
The diploma thesis compares the employment and schwarzsystem from the perspective of employee, employer, and the state; it is divided into two parts - theoretical and practical. The theoretical part clarifies the employment in Czech legal system and also the term "schwarzsystem" and "independent contractors" whilst maintaining the legally defined conditions. It futher defines the remuneration for work, taxation method, and obligatory insurance payments from the employment and independent contracting activity. It contains methodical comparison of the employment and schwarzsystem as regards income tax, healt and social security, and other criteria. The practical part includes three variants for the specific company: The first with the combination of the employees and subcontractors, the second solely with the employees, and the third with the subcontractors for the work performance, and the employees solely for the support activities and management. The comparison includes the benefites for individual interested subjects and the optimum variant is defined for each subject. The final part defines the improvement proposal.
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Taxation of Foreigners
Zeman, Pavel ; Jaroš, Luboš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with taxation of foreigners - residents and non-residents - in the Czech republic. It explains the differences between cooperation with the States of the European Union, contracting and non-contracting States. The main aim is definition of basic differences and finding the ways to optimize the tax liability of foreigners. Attention is also moving in specific cases that are resolved by the agreements for the avoidance of double taxation between the Czech Republic and Slovakia or the Czech Republic and France.
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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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Comparation of Personal Income Tax in Czech Republic and Finland
Rulíšková, Pavla ; Beranová,, Michaela (referee) ; Brychta, Karel (advisor)
This diploma thesis is focused on taxation of personal income of dependent activity in the Czech republic and Finland. First, the basic context of primary freedoms in European union are defined. Then the relevant legislation concerning taxation of chosen income category in the Czech republic and Finland are described. Using these informations we calculate and compare the tax burden of several model taxpayers in these two countries.
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Minimum wage in Czech republic after 1990 and its use as supplement to social transfers
Stehlík, Jan ; Bartůsková, Lucia (advisor) ; Ševčíková, Michaela (referee)
The aim of this thesis and its main contribution is to propose a model of optimal minimum wage that takes into account the income structure of the Czech population and the impact of adjustments to the minimum wage on unemployment and the structure of social transfers. Model brings the optimization of household income and savings in social policy redistribution, while optimizing employment and social benefits . The main hypothesis of this work is the assumption that the minimum wage can serve as a supplement social transfers. Given the ever- increasing expenditure on social security system and an open , lively debate about the consequences of the introduction of a minimum wage, this is a very current topic that needs attention. Contribution of research of this issue is to design possibilities for savings in expenditure on social policy. In the theoretical part the emphasis is aimed on the characteristics of household income, income inequality, the theoretical foundations of the social security system , tax theory and especially the concept of the minimum wage from the perspective of different economic schools. This part states the grounds for further statistical analysis and research in selected models of optimal minimum wage. The practical part is an analysis of three selected models of optimal minimum wage as well as an analysis of legislative developments and statistical values of key indicators to which the foundations were laid in the theoretical part. The research emphasizes the correlation between variables in national economy, identifying key social benefits appropriate to optimize and the implementation and effects of a possible increase in the minimum wage . The main focus of the practical part is a combination of previously gained knowledge to design model of optimal minimum wage.
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The analysis taxation of professional sportsman in the Czech Republic
Matějková, Lucie ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The thesis is dedicated to the analysis of income taxation of professional sportsmen in the Czech Republic. The theoretical part describes the legal position of a professional sportsman according to lax regulations. The major part of the analysis is focused on personal income tax. The thesis also mentions other taxes which may affect sport activities. The thesis is based on the law valid in the Czech Republic, including the cases law of the Supreme Administrative Court related to the issue of taxation of sportsmen. The practical part compares particular modes of taxation in which the incomes of a professional sportsman may be taxed.
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