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Personal pension tax exemption as a factor which influences taxation rate in selected European countries
Křížová, Lucie ; Vančurová, Alena (advisor) ; Kábelová, Lucie (referee)
This thesis deals with the effects of personal pension tax exemption on the tax rate in selected European countries, namely in the Czech Republic, Germany, Austria, and Switzerland. The main goal is to quantify the effect of exempt incomes on tax rate. To fulfil the stated goal, firstly important terms related to this issue, such as tax expenditures, are defined. Then methods of their measurement are described. The following chapter addresses the structure of personal pension taxation. The third chapter analyses exempt incomes in the selected states, and with regards to the Czech Republic quantifies tax expenditures related to incomes of a social nature. The last chapter contains a comparative analysis of tax-exempt social incomes in the selected countries, and analyses their effect on tax rate as related to various household types with various levels of income.
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Social aspects of taxes
Loubková, Eliška ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...
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Evaluation of the Administration and Yields of the Real-estate Tax in Olomouc city
Sedláček, David ; Kukalová, Gabriela (advisor) ; Milan, Milan (referee)
Thedissertationdealswiththe tax on immovableproperty and itsimportanceforthe city of Olomouc. It containsananalysisoftheactuallawofthe tax on immovableproperty a tries to incorporateitintothe standard tax systems. There are accentuatedthepossibilitiesforthe municipality withregard to theincreasingordecreasingofthe tax revenue. Thedissertationevaluatesthe tax on immovablepropertyregardingthecity of Olomouc in theyears 2009 až 2016 and comparesit to similarcitiesof Ústí nad Labem and Liberec.
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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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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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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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Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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Identifikace rozdílů ve zdaňování příjmů fyzických osob v České republice a Velké Británii
Kubešová, Dominika
The bachelor thesis deals with the identification of differences in personal income tax in the Czech Republic and Great Britain. The theoretical section details the tax system of the two countries, with a focus on individuals. In the practical part, the personal income tax of each country is represented numerically and compared with the subsequent application of changes in the taxation of individuals in the Czech Republic as well as an assessment of the impact these changes would have had on individuals, employers, employees and the state. The proposal on the basis of the obtained results is recommended to Czech Republic to reduce the cost to employers for employees by 1% of social insurance, abolished the super gross wage and discounts subtracted from the tax base.
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Comparison legislation of local charges (local taxes) in the Czech Republic and in the Slovak Republic
KABELÁČ, Jan
This thesis deals with the legislation of local taxes/charges in the Czech Republic and Slovak Republic. The first part is devoted to defining the basic terminology and clarification of some terms that will be encountered during the work. The entire theoretical part of the work is about local fees/taxes, thus their description and analysis of fee elements. The second chapter of this work will learn the reader closer with local tax legislation of both countries surveyed and is loosely bound to the third chapter, where historical excursus will be mentioned into the local interconnection charges along with the municipal budget. Throughout the work, readers will get a comparison of both legislative frameworks and mainly one particular local fee/charge of the investigated countries. There will also be subjected to a specific local tax. The content of this work is the comparison of the same local taxes/charges and comparison of method of storing and managing the same local taxes/charges. Readers will also learn about the extent to which municipalities use the right to impose local taxes and in what amount.In conclusion there is the evaluation of legislations, finding the common elements and also the differences. In the end there is the summary of the advantages and disadvantages of the two laws
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