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Taxation of income of natural persons resulting from their employment and emoluments
Lukášková, Radka ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
- Physical person income taxation from dependent activities and function benefits This thesis concerns physical person income taxation from dependent activities and function benefits. The thesis is done up to enactment, which is relevant on 31. May 2011. The aim of the thesis is the description of present-day enactment of given subject and discuss the planned reform of direct taxes. The aim of the thesis is also to illustrate the impact of the reform on taxpayers of income tax from dependent activities and function benefits, which is shown on some examples. I consider the chosen topic being up-to-date because the reform was introduced in March 2011. The thesis is divided into 3 chapters and then other subchapters and other inner division. The first chapter is spit into 3 subchapters. The first one contains the general description of income taxation. The second one deals with the term "dependent activity". The last subchapter describes the history of income taxation from dependent activities. The second chapter deals with the design of physical person income taxation from dependent activities and function benefits and is divided by structural elements of the tax: people to be taxed, subject of taxation, tax exemption, basis of the tax, deductions from the tax basis, tax rate, and tax reliefs. The...
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Tax reform in the Czech Republic from 1993
Přibylová, Nikola ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
My Bachelor thesis analyzes the tax reform in the Czech Republic in 1993, 2004-2006 and 2008. The analysis is based on comparation of the selected targets, especially reducing the government deficit and stabilizing the tax-to-GDP, and the results of the tax reform. Then there is an assessment of how these reforms managed to meet the economic and social targets and whether these targets are sustainable.
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Tax policy in the Czech Republic
Dušek, Tomáš ; Finardi, Savina (advisor) ; Vítek, Leoš (referee)
This thesis deals with the tax policy of the Czech Republic in 2008-2013 . The main goal is to evaluate the changes caused by the development of tax policy and the impact of tax reforms in the selected period. The first part describes the tax and its functions for understanding of its meaning. The second part is devoted to the description of the tax policy and analysis of tax reforms that influenced the selected period.
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Impact Evaluation of the Tax Reforms in the Czech Republic since 1993
Konečná, Lucie ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
Aim of this bachelor thesis is analysis of impact evaluation of the tax reforms in the Czech republic since 1993. It defines basic terms and the tax reform. Then it describes each reform which has been realized in the Czech republic since 1993. In analytic part there is analysis of impact evaluation of the tax reforms on tax incomes, tax quota and tax mix. Based on gained information reforms were valueted and then are recommended changes for future developement in the tax system of Czech republic.
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History of Taxation of Incomes of Individuals from Employment
Koudelová, Lenka ; Mlčoch, Marcel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis is focused on taxation of incomes of individuals from employment. There are presented the main legislative changes of tax of individuals from employment. The purpose of this thesis is to compare how the each legislative change to take effects on relative tax burden of taxpayers. To achieve this purpose were chosen the taxpayers with the following income levels - low, average, slightly above average and highly above average income.
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Issue of Flat Tax
Balabán, Jaroslav ; Vyklický, Martin (referee) ; Brychta, Karel (advisor)
This Bachelor Thesis “Issue of Flat Tax” defines the crux of the flat taxation. The theoretical part of this thesis comprises information about the core idea, principles of the flat tax and advantages and disadvantages of its implementation. The analytical part of the thesis describes the evolution of the flat tax in the Czech Republic after the year 2007. The last analytical part deals with the analysis of the flat tax in Slovakia and compares systems of those two countries. The proposal part of the thesis comprehends a model example of Czech and Slovak taxpayer of the personal income tax and sketches further possible method of approaching the essence of the flat tax.
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VAT in Health Care and its Influence on the Health Facilities in the Czech Republic
Keclíková, Stanislava ; Kučerová, Marie (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes the issues and characteristics of value added tax in relation to health care, which is one of the areas that, from the perspective of tax laws, raise a number of complex issues. The theoretical part contains a description of the principle of value added tax and the characteristics of the medical system. The practical part includes the analysis of the issue of VAT of a particular state health-care organization. The final part consists of the evaluation of the present situation, a suggestion for solution and the anticipated impact of potential changes related to tax reform.
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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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