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Effective tax rates of the personal income tax in the EU countries
Černá, Kateřina ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.
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Solidarity and equivalence in social insurance system
Běloch, Petr ; Krebs, Vojtěch (advisor) ; Vybíralová, Ivana (referee)
Solidarity and equivalence are basic principles on which is built not only social policy, but also the underlying structure of society as a whole. If the people's look at these principles doesn't correspond to their integration in social security systems, people find it as unjust and the social policy as illegitimate. It will be a task for new government elected in 2010 to solve long lasting problems derived from negative impacts of aging society together with more legitimate setting of solidarity and equivalence. This work analyzes income inequality in Czech Republic compared with other countries, follows the development of replacement rate of retirement pay to wage in time and in comparison with the level of previous income. The work compares the observed data with people's views on the pension system which are presented in the public opinion research. Next part compares two different approaches to solve the "pension crisis" -- the Swedish system of virtual accounts and the Chilean fully funded scheme -- and outlines a new pension system, which doesn't create explicit costs during transition from the current system, increases the involvement of merit principle, supresses excessive redistribution and thus constitutes a long-term sustainable system solution.
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Regulation of payroll accounting in the Czech Republic
Machalíčková, Zdeňka ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Thesis deals with regulation of payroll accounting in the Czech Republic in corporate sector. It defines broad issue of labour-law, wage, tax and accounting regulations focused on these problems and it works up basic principles which the employer must abide by. It is mainly focused on regulations valid in 2009 and it refers to the most important changes in particular spheres of payroll accounting. The thesis is finished with practical examples of correct wage calculation and booking of processed wages.
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Business Management and Taxes
Plačková, Lenka ; Dvořák, Jiří (advisor) ; Doležalová, Hana (referee)
The diploma thesis describes firstly a tax system in the Czech Republic from the theoretical point of view, secondly it describes an influence which it has on constractors (self employers), natural persons and also on legal entities. I have chosen a factual company on which I analyse the difference between the tax liability in the years 2007 and 2008, separatly on a value added tax (VAT), on a corporate income tax and on a tax all-in cost of the employees. To conclude, I mention a total incidence of taxes on surveyed companies and I evaluate its influence in the years 2007 and 2008.
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Comparison of personal income tax base and the assessment base of social insurance in selected countries
Sobotová, Dagmar ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
My diploma thesis aims to show at what level is currently the similarity between social insurance and personal income tax, respectively bases for their assessment, in Croatia, Poland, Slovenia and the Czech Republic. The thesis describes the various levels of integration of personal income tax and social insurance, and present arguments for and against this integration. It also describes a system of income tax and social insurance in the given states and also specifically defines the rules for determining the taxable amount of income from employment and the base of social insurance. In the final chapter I compare tax bases and base of social insurance both in the individual countries and between them. There is also the analysis of the tax burden of income from employment. Finally, the reason of my diploma thesis is that the legal regulations of personal income tax and social insurance are among the given states very similar and that there is considerable convergence of the rules for the calculation of personal income tax base from employment income and the basis of social insurance.
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Interactions between income taxes and social insurance
Trávníčková, Jana ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The bachelor's thesis is focused on interactions between income taxes and social insurance according to the Czech Republic law in 2009. At the beginning there are a brief insight into the history of these systems and the characteristics of the current state. The main part of the text is aimed at the determination of natural person income tax sub-bases, legal entity income tax base and the assessment bases for the social security and public health insurance. The emphasis is also placed on (i) the persons who are involved in particular systems, (ii) on the tax rates and (iii) on the payment of taxes/premium.
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Specificity in the operation of insurance of persons
Vostřelová, Radana ; Ducháčková, Eva (advisor)
The thesis, which is entitled "Specificity in the operation of insurance of persons" firstly describes the various insurance products to this part of private insurance with a focus on their specific features, the possibility of concluding, the advantages and disadvantages. It also describes the whole process of insurance, from the possibility of negotiating over the whole course to the actual insured event. The majority of the work is devoted to the important work of the insurer in providing insurance to persons, and that is to explore potential health aspects of the client where stated what is important for the conclusion of the insurance agreement and what is in particular different from other types of insurance. Another very important activity of the insurer is his settlement of claims, which is also considered as one of the most important since this is the reason why clients enter insurance agreements. The relationship between insurance and taxes is not be excluded. The conclusion of my work is left for the insurance of people in the Czech Republic where I try, using different graphs, to indicate the importance of individual insurance products in total and for individual insurance companies operating on the Czech insurance market. I am trying to describe the links between private insurance and social insurance. At the very end I am trying to characterise the possible development of personal insurance in the future.
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The development of social insurance
Kopová, Markéta ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
Social insurance is an important and indivisible part of the system of taxation within the Czech Republic and it is a very important part of public revenue. This thesis deals with the development of social insurance, especially with state health insurance and social security insurance, from the standpoint of transfer of insurance to the state budget. This thesis thoroughly analyzes the important changes among the years 2006, 2008 and 2009, and it also shows the changes of the basic parameter uses in the formulas for calculation of social insurance. The most important aspects are the minimum wage and average wage, minimum and maximum basis-of-measurement of insurance and rate of social insurance. This thesis also includes empirical analysis, which uses experimental models, to show the incidence of changes within social insurance, on the individual participants in the system of social insurance. In conclusion we find the summary of the most important changes of the particular years.
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Fiscal effects of changes in social insurance
Skrbková, Lucie ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
I have chosen the theme of social insurance for my bachelor final essay because it is a highly debated topic, and interests me because decisions and changes made in regards to social insurance impact everyone from employees, to entrepreneurs, to employers, to the state for which social insurance is paid on people's behalf, and to people without taxable income. The primary goal of this final essay is to analyze changes in revenues from social insurance, assuming variable factors which cause social insurance revenues to increase or decrease, The variable factors I will focus on include minimum wage, average wage, rate of inflation, and insurance rates. I will also mention and touch upon other factors which could influence the amount of social insurance revenues, such as demographic factors and base limits imposed for individuals. I will outline and analyze which current changes in social insurance are valid for 2009. I will search out revenues from social insurance of common budgets during the period from 1999 to 2008 and then according to this output data, I will answer the question as to why these changes were made. Finally, I will try to find the best statistics model which would sufficiently describe relationships between insurance revenues (as dependent variable) with minimum wage and average wage (as explanatory variables).
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