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Daňové souvislosti životního pojištění a penzijního připojištění (doplňkového penzijního pojištění)
Zeráková, Petra
The bachelor thesis deals with employee benefits, mainly as a contribution from the employer to the employee to his/her private life insurance and pension insurance and the impact that this has on tax from the viewpoint of the employee and the employer. The practical part introduces three models, which, based on the differing amounts of the contribution of the employer towards the pension insurance, compare how much money the employee must add in order to achieve the planned standard of living at the time he/she retires. It also gives a comparison of an increase in the wage in the form of financial income and an increase in the wage in the form of a contribution towards the pension insurance, i.e. not as part of the actual wage but in the form of savings withdrawable upon the reaching retirement age. The comparison also outlines how much the employee costs the employer, the net income of the employee and the payments to the state budget (i.e. social and health insurance). The findings reveal how to optimize the employee’s tax base in connection with his/her retirement pension.
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Daňové aspekty nelegálního zaměstnávání
Filová, Martina
The bachelor thesis deals with illegal employment in the Czech Republic, that is, from the viewpoint of tax-law, social security and labour-law. In the theoretical part of my thesis is described the issues of employment income taxation and self-employment, the social and health insurance system. My thesis defines the differ-ence between illegal employment and outsourcing. In the practical part I developed a questionnaire survey in the area of illegal employment. By model examples, I set levy duties for employees and self employed persons at different levels of income and subsequently compared their contribution burden to the state budget. For the selected income categories of employees and self employed, I set their future pension. On the basis of the results, I suggested recommenda-tions that would reduce illegal employment and lead to more justice.
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The Choice of Forms of Business Income Tax
Jedlička, Jiří ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting of appropriate legal form of business in the economic environment of the Czech Republic from the sight of income tax. Three types of business corporations and natural persons’ business form are chosen for the comparison. Based on input data, the amount of income tax of these forms of business is determined. The results are evaluated, and the most advantageous option is recommended.
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Taxation of income from the employment of a tax resident of the Czech Republic
GAJANOVÁ, Daniela
The aim of this master thesis is to compare the tax burden of income from employment in the Czech Republic and Austria and to calculate the amount of tax paid by a tax resident of the Czech Republic on foreign income. In the theoretical part, there are mentioned basic informations about the tax system of the Czech Republic and Austria. First of all the issue is a way to determine the tax base, what tax rates are in each country and wheater the tax can be reduced by some amounts. In the practical, the knowledge is applied to the calculation of payroll tax in the Czech Repub-ic and Austria. It compares the differences in the calculation and the amount of tax in both countries and evaluates the tax burden on the gross income of a resident of the Czech Repub-lic working abroad. It also describes the method of taxation of foreign income in the Czech Republic. It was found that the income tax burden in Austria is higher than in the Czech Republic. In the Czech Republic, the effective rate even reaches negative values - the tax bonus is paid out. Considering the high tax rates in Austria, this situation will never occur.
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Progressive tax burden on households on income from individuals
PAVLOVIČOVÁ, Lenka
The theme of the diploma thesis is "Progressive tax burden on households on income from individuals". The aim of this work is to examine the progressive burden on households of personal income tax, using model households. The purpose is also to determine which taxpayers and in which households have the greatest tax burden. The study is conducted using an average tax rate. The analysis is performed in years 2016, 2017 and 2018 on four taxpayers (which are different by the amount of gross wage), which are in five different types of households (according to their composition, taxpayers apply different types of discounts or tax advantages). The results of the thesis show that the higher the gross wage, the higher the average tax rate (the higher the tax burn on the taxpayer), which is also more balanced than the poorer taxpayers. There is a minimal difference between rates year-on-year. Personal income tax is progressive.
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Tax burden on the building
Skála, Jan ; Vaňková, Lucie (referee) ; Krejza, Zdeněk (advisor)
The bachelor thesis deals with the tax burden on the building. In the theoretical part, the basic concepts related to taxation are described first, followed by the tax system of the Czech Republic, the building itself and phases of its life cycle. The second, practical part deals with the analysis of the tax burden on the particular family house in the process of planning and construction.
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Optimization of tax on corporate income in Ukraine
KULAKOVA, Viktoriia
This bachelor thesis contains information about the tax system of Ukraine and focuses in detail on corporate income tax. The theoretical part describes corporate income tax in Ukraine, including the procedures for calculating the amount of tax. The practical part is devoted to the optimization of the tax burden of the selected enterprise in Ukraine on corporate income tax. The practical part of the thesis contains information from the official website of the selected company, including some accounting data related to the corporate income tax. The aim of the practical part is to compare possible ways of calculating the corporate income tax with the application of legal optimization elements in the selected enterprise. At the end of the thesis I try to answer the question how to optimize the tax burden of the enterprise in Ukraine.
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The Comparison of Income tax in the Czech Republic and Great Britain
Dinh Thi Thuy, Trang ; Filipová, Vladimíra (advisor) ; Farský, Milan (referee)
My bachalor thesis compares the structure of income taxes in the Czech Republic and Great Britain. Firstly, I would like to feature individual taxes in particular countries as well as describe the process of tax calculation. As far as the practical part is concerned, I will present an example of tax calculation per fictitious person. Using the comparative method, my aim is to compare those tax systems, explain differences, refer to similarities and propose some changes.
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Comparison of the tax burden on self-employed person in the Czech Republic and Slovakia
Sovišová, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor thesis compares the tax burden on the self-employed person in the Czech Republic and Slovakia. The first chapter is dedicated to the tax systems in both of these countries, differences between them, and the basic economic geographical characteristics of these regions. The second chapter defines the term, self-employed person and compares the selected direct and indirect taxes in the Czech and Slovak Republic paid by the person to whom it is aimed the practical part of this thesis. The final section analyzes and compares the tax burden of the chosen entrepreneur in the Czech Republic and Slovakia in 2016.
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Comparison of tax systems of the Czech Republic and The Kingdom of Sweden
Krudenc, Antonín ; Morávková, Jana (advisor) ; Kubátová, Květa (referee)
This bachelor thesis deals with Czech and Sweden tax systems. The aim of the thesis is to compare and analyze these different tax systems, to identify and compare tax burden on excise duty and to compare taxpayers views on tax rates and the complexity of the tax system. The thesis is divided into three chapters. The first chapter deals with the tax system in the Czech Republic. The second chapter deals with the Swedish tax system. And the last third chapter compares these tax systems. The comparison is mainly from the point of view of the taxpayer's tax burden on excise duties and the views of taxpayers on tax system.
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