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Taxation of income of natural persons resulting from employment
Uhnáková, Zuzana ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee)
in English Taxation of individual income tax My diploma thesis contents three major parts, which is divided into smaller articles. In the first part I am trying to present individual income tax in general. Place of income tax in system of taxation and concept of income tax , its function and definition. In another article I described historical evolution of individual income tax and distribution of taxes. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes consist of direct tax or indirect tax. A tax "is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority" and is "any contribution imposed by government. The first known system of taxation was in Ancient Egypt and development is showing us perfection with which we created and improved taxes during the ages. The main second part contents definition of individual income tax by revenue act and determination of basic concepts of individual tax by this act. A personal or individual income tax is levied on the total income of the individual (with some deductions permitted). It is often collected on a pay-as-you-earn basis, with small corrections made...
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Taxation of income from employment
Křížová, Alžběta ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. First part of this work describes important terms necessary for understanding the tax system. Systematically at first I describe the term of tax, than I describe the structural elements of tax, income tax in general and after that I can describe the taxation of income from employment. This thesis tries to comprehensively deal with all institutes, whose knowledge is important for the right calculation of the tax and the right tax payment. Considerable space in this work dedicates to the tax base and the effective tax rate. After describing what I have mentioned above, this thesis aims to assess the tax system and think about some other solutions. This thesis comes with a specific proposal in the area of defining the tax base. The conclusion of this thesis is that the tax system is very complicated. If we would like to make it easier, it is necessary to ask ourselves what should be the goal of the changes. Whether the result should be the same tax revenue, covered by the system complexity, simplifying the system and lower tax revenue, or maintaining the current tax revenue and sincere effort to simplify the system. Furthermore the thesis points out the fact, that schools should include some basic tax...
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Comparison of Taxation Wages of an Employee Under the Coarse and Gross wage
Staníčková, Lenka ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of this thesis is the comparison of taxation of wages of an employee under gross and super-gross wage. In 2016 the government plans to repeal the tax base super-gross wage and restore the calculation of income tax from the gross income. Renewals for 2016 is to increase the tax rate from 15% to 19%.
The practical part is devoted to the characteristics of the company Metaxo s. r. o., which deals with metalworking for agricultural entities. The practical part on examples are compared wage calculation mode super-gross wage and gross wage. In wages they are reflected in other related changes that are related to changes in calculation of tax bases. This is a rate increase for payment of health insurance for employees, increasing tax benefits for second and subsequent child and changes to the calculation of execution and insolvency rainfall.
The aim is to examine the implications that affect workers, employers and health insurers and other organizations and the state budget. Model examples are applied to wages from practice.
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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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Legislative Changes in Taxation of Individuals
Bělehrádková, Věra ; Vladík, Aleš (referee) ; Brychta, Karel (advisor)
The bachelor thesis focuses on legislative changes of the Law of Income Tax since 2008. It deals with taxation of individuals in the concrete of depend activity. The thesis deals with other important changes during years 2008 to 2011 which affected all of payers and taxpayers. At the end of the thesis is compared tax liability of individual taxpayers over the years and proposed possibilities of tax optimization.
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Taxation of Chosen Set of Taxpayers
Jandová, Zuzana ; Václavíčková, Pavla (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxation of student´s incomes. It analyzes the impacts of so-called tax reform in the regard of personal income tax with effect from 1. January 2008, it targets also the years 2007, 2008 and 2009. My bachelor thesis includes instructions, procedures, practical examples and necessary information for understanding the system of taxation of incomes of physical persons and the correct process of personal income-tax return. Target of this thesis is to optimise tax liability of students by finding the optimal variant of taxation when criteria are given. Student´s social and health insruance problems are also included in this work.
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Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015
Váňa, Václav ; Krebs, Vojtěch (advisor) ; Brabec, Petr (referee)
The thesis entitled Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015 deals with how, whether and under what conditions the self-employed are less taxed than their colleagues working in full-time employment with a comparable income. The model example points out the income threshold at which individual is better off being self-employed, and when it is more advantageous from the viewpoint of the state to be an independent contractor, not an employee. The models include the self-employed, who are misclassified as well as factors such as different amount of sick leave, lower pensions, lower unemployment benefits caused by lower deductions for social insurance, and other factors that are not immediately obvious but markedly influence the total amount of income and expenses to the state of the individual when working as self-employed or an employee.
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Impact of the hypothetical insurance in the personal income tax base
Šatrová, Anna ; Tepperová, Jana (advisor) ; Petrovická, Ivana (referee)
This dissertation aims to verify assumption regarding the impact of a hypothetical insurance in the tax base of the personal income tax. Specifically, to verify the assumption that the hypothetical insurance is more advantageous for foreign employees after taking into account maximum ceilings of contributions than the insurance actually paid or vice versa, and that there is no discrimination of foreign workers in relation with the increase of the tax base for the amount of the hypothetical insurance. This work defines basic concepts, development of the hypothetical insurance, describes the social insurance system and finally compares real and hypothetical insurance.
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The impact of labor productivity on the dynamics of wages and working expensiveness of selected farms
ŠIMŮNKOVÁ, Lucie
The thesis is focused on assessing the impact of labor productivity on the dynamics of wages and working expensiveness of selected farms. In the theoretical part, the labor productivity, the actual measurement and relationship to the average wage. Attention is also paid wages, payroll forms, moving components of wages and super wage. The practical part is focused on a comparison of wages in the agricultural sector with the national average, as well as the influence of the change in average labor productivity and average wages to average labor Cost in 74 farms for 2005, 2008 and 2009. In conclusion, it considered whether the development of wages over time is a reasonable development of labor productivity over the period 2005-2010.
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International comparison of the tax base of personal income
Ondráček, Jiří ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
Method of defining the tax base is important for the correct determination of the amount of tax. With taxes on personal income is closely related to health insurance and social security burden on the same taxpayer income as the income tax. Relation between the income tax and health insurance and social security may be different. The work discusses how should be a tax base of personal income according to the theory and then defined three models of the income tax base with regard to (non) inclusion and (non) deductibility of insurance premiums from the tax base, which are used in subsequent analysis of labor income taxation in OECD. In the Czech Republic, the issue is very obsolete since the tax reform in 2008. From this year is the taxable income of individuals "super salary". The tax reform in 2015 will be again a change in the income tax base. The work is examined in detail legislative development of personal income tax between years 2008 and 2015. In the final part is analyzed creation of the tax base in individual OECD countries. Countries are classified according to the method of determining the tax base. The analysis showed that the most widely used model of tax base is a narrow tax base. Although broad tax base uses a 5 OECD members countries. In Hungary has broad tax base exactly the same form as in the Czech Republic. However, elements of a broad tax base can be found in other countries.
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