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Mzdový systém v České republice a v Polsku
Nedvědová, Zuzana
This Bachelor thesis is focused on wage system in the Czech Republic and Poland. In theoretical part we meet with basic terms and with description of gross wage and net wage determination. In the practical part there are both wage system compared on the base on concrete model of wage calculation. In the end there are evaluated differences in Czech and Poland wage system.
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Identifikace daňového zatížení příjmů fyzických osob v České a Slovenské republice
Vrablicová, Hana
Vrablicová, H. Identification of the income tax burden of individuals in the Czech Republic and Slovak Republic. Bachelor thesis. Brno: Mendel University in Brno, 2013. Thesis is focused on the identification of the income tax burden of individuals in the Czech Republic and Slovakia . The work deals with the income from employ-ment and income of self-employed persons. Literature review section describes basic concepts of taxation and discusses the individual paragraphs of the Law on Income Tax . In the practical part of thesis are concrete examples showing diffe-rences in taxation in both countries . In conclusion, country which is the favorable tax treatment of taxpayer's income is recommended.
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Labour Costs in the Accounting Selected Economic Subject
JIREKOVÁ, Kateřina
The bachelor thesis presents basic terms related to wages company policy. The aim of this thesis is to explain the main concept related to labor costs and analyze wages company policy in a chosen company. Salary includes several components on the basic of which the wages are paid to employees. The wages company policy must be set to motivate their employees to work harder. The data needed for analysis has been obtained in the joint stock company XY. The information were determined on the basis of interviews with the accountant in this company.
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Payroll accounting in the particular company
PEŠKOVÁ, Kateřina
The aim of this thesis is to describe the impact of legislative changes to payroll accounting and their application in the case of an entity. The most significant changes working in this company in terms of wages, which took place during the years 2011 to 2014, were selected. During the reporting period these changes have occurred in areas such as wage compensation for temporary inability for work, in the field of tax deductions and in the claim to the tax credit. In 2014, the border of withholding tax was moved.
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A comparison of calculations of wage encumbrance upon entrepreneurial entities in the Czech Republic and EU countries
VAZDOVÁ, Eva
The Bachelor?s thesis focuses on the comparison of calculations of salary burden of an entrepreneurial entity in the Czech Republic and within EU countries, in particular Germany. The Bachelor?s thesis is structurally divided into two parts. The first part contains a basic definition of terminology ? what is an employment relationship, definition of an employee and an employer, minimum salary and working hours. The second part focuses on a comparison of labour costs at entrepreneurial entities in the Czech Republic and European Union countries, in particular Germany. As Germany directly borders the Czech Republic, the German salary system is entirely different from the Czech system. The work shows particular examples where an employee receives the same gross salary and examples where employers have the same labour cost per one employee. These examples are assessed. The overall discovered information results in the fact that employees in Germany have a higher income and the employers lower labour costs despite their salary calculations and categorising employees within salary categories are, in my opinion, far more complex.
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Development of the individual income tax in the Czech Republic
FRITZOVÁ, Jana
The main aim of my dissertation was to evaluate the development of the individual income tax. To compare single years and to show, what the differences between them are. There are always changes in the individual income tax. The aim of these changes is to improve the individual income tax so that it would be better for the taxpayer. The basic changes in the individual income tax are tax discounts, preferential tax for a child and common taxation for married couples. I analysed single assessment bases and compared them in the years 1997-2007. With the paid employment income, I gave an example of the development of the tax when the gross pay was 10 000, 15 000 and 20 000,-crowns. With the enterprise income, I gave an example of the minimal assessment base and of lump-sum expenses. With the hire income, I gave an example of the yearly income of 165 000 and 220 000,-crowns. The individual income tax is always decreasing for the taxpayers, every year people pay less the individual income tax.
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Providing benefits to employees from the point of view of company tax optimisation
VEJBOROVÁ, Hana
The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.
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Improving of salary and personal agenda of choiced Ltd company, when it entered into the public sector
VEJBOROVÁ, Hana
The analysis of salary and personal administration in the company RELAX VAJGAR spol s. r. o., Plavecký bazén in Jindřichův Hradec, which enters into the public sector early of April in the year 2007, is the main idea of this Bachelor{\crq}s project. Objective of this project is showing differences between the salary and the pay. The practical part is pointing out the deficiencies, which were finding out in leading of this agenda and next there is proposed a valid progress, which complies with laws, regulations and statues.
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Influence of occupation at head of household on housing standard
Dvorožňáková, Zuzana ; Bína, Vladislav (advisor) ; Bartošová, Jitka (referee)
The aim of the bachelor paper is to explore in more detail the interdependence between the occupation of the head of household as the main gainful activity, and the housing standard in Slovak families in the years 2005 and 2006. In the practical part we compare the housing costs, total household income and the gross monthly salary of the person bearing the housing expenses, with the particular selected variables. The closing part of the paper contains a verbal summary of the observed patterns of interdependence which have been identified by selected statistical methods and graphs.
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