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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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Comparision of the Married Couple Assessment and Cooperativa Persons
Stupková, Lenka ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
Objective of my graduation thesis is to compare the institute of the married couple assessment with institute of cooperative persons as well as evaluation which of these institutes is more suitable for individual families with different incomes from the amount of savings point of view. Next, I analyze the reform of the public funds which is recently being prepared and also includes revision of the tax segment.
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The impact of tax reform in 2008 on households and firms
Petružálková, Mona ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This bachelor thesis is focused on the tax reform of year 2008. The tax reform in 2008 has brought many changes that are apparent until now. Our goal is to show the impact of this reform on households and firms. The theoretical part is focused on general issues related to the reform. In this part are presented the reasons, objectives and anticipated impacts. Furthermore the most importatnt changes in our tax system, which could affect our analysis. The practical parts of the work on evaluating the impact of changes in the tax system, are situated in every chapter by the particular taxes. This thesis analyzes the impact of tax reform on households and firms using data from tax returns and other data published by the tax authorities in years 2007 and 2008 eventually 2009, and compares them.
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The evolution of the tax system in the Czech Republic territory after 1989
Ježková, Barbora ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The thesis deals with the historical evolution of the tax system in the territory of the Czech Republic from a period of the Czechoslovak Socialistic Republic in 1989 until today. The main focus of this thesis concerns a comprehensive view into that more than twenty years lasting tax evolution and a specification of the most important tax changes and reforms as I see them. The thesis contains a description of the tax system valid in 1989. Afterwards it mentions the transformation process from the central-planning economy towards the market one as well as the tax reform in 1993. The next part of the thesis is devoted to the tax changes between 1993-2013 which comprise notably the impact of the accession of the Czech Republic to the European Union in 2004 on the tax sytem and the tax reform in 2008. The evolution of the tax system is illustrated by the tax to GDP ratio, the tax mix and the related tax burden impact on tax payers. The evolution is also compared with that of other OECD countries. The today's tax system (2013) is subsequently assessed. On the basis of the historical and political aspects of the czech tax systems as well as on the basis of the assessment of the valid one I present antocipated conceptions of the subsequent tax system evolution.
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Tax reforms in European union
Šupáková, Ivana ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The bachelor thesis focuses on the analysis of tax reforms in EU and specializes in income tax. The primary objective is a comparison of tax reforms in Slovakia, the Czech Republic, Ireland and Great Britain on the basis of set points. The first part of the thesis is orientated towards characteristic of key words as income tax and tax reform. Subsequently pays particular attention to analysis of tax reforms in selected countries since they joined up EU. Comparison leads to their division into pairs, which are with its reform development and goals very similar.
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Tax reform 2008 and its results
Šormová, Kateřina ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
This diploma thesis deals with the tax reform 2008 in the Czech Republice and its results. The aim is to assess how satisfied fiscal and socio-economic objectives of tax reform in 2008 in the Czech republic. The first chapter focuses on tax reform and tax theory. The second chapter presents a tax reform proposal to set targets. The third chapter focuses on the evaluation of the objectives set.
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Comparison of tax reforms during the financial and economic crisis in the old and new EU countries
Dubinová, Petra ; Izák, Vratislav (advisor) ; Klazar, Stanislav (referee)
This thesis deals with the comparison of tax reforms during the financial and economic crisis in the old and new EU countries. My main objective is to compare the reforms implemented in individual states during the financial and economic crisis and its impact on the tax quota and tax mix. The first part deals with the causes and development of the financial and economic crisis. In the second chapter is a description of the optimal tax system and history of the tax reforms. The final chapter describes the various changes and reforms in EU countries, the development of their tax quota, tax mix, the government expenditure to GDP ratio, the government debt to GDP ratio and the impact of certain changes to the amount of taxation on labor.
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