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Current discussion about personal and corporate tax reform
Horáková, Markéta ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.
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Comparison of the income tax base and social insurance assessment base of employees
Mikolášová, Martina ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
Diploma thesis aims to identify, describe and compare the level of current similarity between the base for calculating tax on personal income and base of assessment of social insurance in Great Britain, Ireland, Netherlands and the Czech Republic. Firstly, the thesis generally describes systems of integration of personal income tax and social insurance, the various stages of integration and the arguments for and against integration. Furthermore it describes systems of income tax and social insurance in the individual countries and rules for creating the tax base and the assessment base in these countries. In the last chapter there is comparison between the tax base and the assessment base in each country, and comparison of these two bases between all four countries. At the end of this chapter, there is a proposition of possible changes and suggestions for the Czech Republic, inspired by the tax systems of other described countries. The conclusion is, that there is a convergence of rules for calculating the income tax and social insurance assessment base and the largest differences between these two bases are in the Czech Republic.
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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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Dopady změn daně z příjmů fyzických osob v roce 2008 na příjem domácností
Moulíková, Lucie ; Weberová, Jana (advisor) ; Weberová, Jana (referee)
Práce se v první části zaměřuje na hlavní změny v dani z příjmů fyzických osob, na změnu ve výpočtu čistého příjmu poplatníka, na části zákona, které jsou díky změnám nadbytečná. Některé změny jsou pouze technického charakeru, vypouští se nadbytečné ustanovení, jiné se ruší úplně, u dalších se mění pouze hodnoty. Druhá část se zabývá výpočtem čistých příjmů u zaměstnanců a osob samostatně výdělečně činných. Třetí část srovnává změny v dani u zaměstnanců a u osob samostatně výdělečně činných, jak si která skupina polepšila a o kolik. Cílem mé práce je poskytnout ilustrativní srovnání dopadů změn v dani z příjmů na čisté příjmy jednotlivých poplatníků.
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Wage accounting
Knorová, Pavla ; Zelenková, Marie (advisor)
The main task of this thesis is to describe wage accounting in the Czech republic. The theoretical part of the thesis deals in particular with the legal regulations in the area of the Labour code, health and social insurance and taxes. The practical part represents the system of conducting wage accounting and displays the progresses in the calculation (especially differences between 2008 and 2009.)
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Payroll accounting in the Czech Republic
Samuelová, Barbora ; Müllerová, Libuše (advisor)
The subject of the presented Bacherol Work is The Payroll Accounting in the Czech Republic. The presented thesis approaches the main principles of the payroll problems and of the Labour Code principles. The theoretical part of the Thesis deals with the different forms of labor-management relations, the duties of employer by the lay off of employees, the remuneration of employees and the extra pays. The work marginally deals with the physical person income tax problems and the social and health insurance problems. In the practical part is given an example of the pay accounting and of the individual operations accounting.
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The implementation flat tax in Czech Republic
Dvořáček, Alexandr ; Kapinusová, Jana (advisor) ; Zemplinerová, Alena (referee)
The work is dedicated to analyse concept of the implementation flat tax in the Czech Republic. Theoretical part is based on the Tax theory, there are also described basic characteristics of tax systems, their functions and generally accepted fundamentals, which should proper tax system fulfil. Further theoretical part discuss tax theories development and their impact on practical questions about taxation during human history. The last part of the theoretical part is aimed straight at the flat tax. Characterize original concept of the flat tax and brings wider economic society opinions, which are completed by practical experience from the countries, where have been flat tax already implemented. Finally there are some alternatives to the flat tax mentioned, which were in case of the Czech Republic proposed. In practical part there are two tax systems compared, mainly focused on individual groups of tax payers, which differ in gross income and number of family members. I set up six groups of gross income in the way that best fits in the Czech circumstances. Aim is to compare tax burden for individual income groups in both tax systems. Analysis of the impact of the implementation flat tax for the specific income groups of inhabitants together with possible macroeconomic impact on the whole economy shows, whether the flat tax system in the Czech Republic is contibution or not.
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