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International Taxation of Incomes of Czech Republic Tax Resident with Incomes from Canada
Mičulková, Hana ; Kotalová, Pavla (referee) ; Brychta, Karel (advisor)
The Master’s thesis focuses on taxation of employment income of the resident of the Czech Republic who also receives employment income from Canada. The thesis explains elementary principles and concepts related to income taxation of natural persons in the Czech Republic and Canada. The relevant articles of the Convention for the avoidance of double taxation are analysed. Based on the theoretical part of the thesis, a methodology for determination of a model taxpayer’s tax liability is designed with regard to available means of tax optimization.
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Development of Personal Income Tax from Dependent Activities
Válek, Lukáš ; Hradský, Pavel (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis deals with tax employment income from 2003 to present. It is not focused on tax employment income entirely, but it includes also health insurence and social security. The aim of the bachelor’s thesis is to compare progress of personal income tax from 2003 to present. It deals with individual restriction in depth. In practical part, it is applied to the person, who works on the basis of employment.
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Daňové zatížení příjmů ze závislé činnosti v České republice a státech Evropské unie
Weis, Tomáš
Weis, T. The tax burden of income from dependent activity in the Czech Republic and the countries of the European Union. Diploma thesis. Brno: Mendel Universi-ty, 2023. The diploma thesis deals with the evaluation of the impact of the change in the determination of the tax base and other tax changes in the taxation of income from dependent activity in 2021 and subsequent years. A comparison of the tax burden, including contributions to social and health insurance, is also made for different amounts of the tax base. A comparison of the tax burden of income from dependent activity in selected states of the European Union is also made for dif-ferent tax bases. The thesis also analyses the impact of tax changes on public budgets in the Czech Republic.
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Comparison of Payroll Issues in the Czech Republic and the Slovak Republic
ČESKÁ, Hana
The bachelor thesis describes payroll systems in the Czech Republic and the Slovak Republic. For the sake of their subsequent comparison, the text is focused on analyzing key issues affecting remuneration and also wage deductions from income from employment. Dissimilar nature and general scheme of each tax system, health insurance and social security contributions´ conditions laid down by law in these neighbouring countries lead to different net income despite original identical gross wage. In order to prove that, this theses deals with several particular examples showing procedure that leads to calculating costs per employee and also net wages, including the calculation of the advance income tax and health insurance and social security contributions. With regard to the results of these examples, options for tax optimization are presented and one of these payroll systems is chosen as preferable in terms of employers and employees.
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Taxation of income resulting from employment and emoluments
Zaslavský, Timur ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis is dealing with income from dependent activities and perquisites. We might often see disputes in terms of delimitation of dependent activities. Accordingly, the aim of this thesis is, in the first stage, to delineate dependent activities based on analysis of valid legislation, relevant judicial decisions and approach of particular state institutions. Fringe benefits are subject to analysis of the second chapter from the personal income tax perspective. Taxation of the most common incentive plans, which is not explicitly stipulated in the income taxes act, is deeply analyzed in this chapter. Moreover, taxation of particular fringe benefits, which are stipulated in the income taxes act and could be exempted from taxation under certain circumstances, is subject to my analysis in the second chapter.
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Taxation of income of natural persons resulting from emloyment
Lísková, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.
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Komparace daňového zatížení jednotlivých druhů příjmů fyzických osob
Jašová, Markéta
The bachelor thesis deals with the evaluation of the tax burden including the compulsory contributions of social and health insurance premiums of employment income, business and professional income and rental income. This evaluation is realized based on the model examples which compare the total burden of individual incomes at different tax bases in the years 2016 to 2019. There are also quantified the impacts of paid social insurance premiums on the future old age pension of employees and entrepreneurs. There are also assessed the impacts of changes in taxation on the tax revenues of public budgets. Based on the achieved results are made conclusions and recommendations.
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Komparace zdanění příjmů fyzických osob ze závislé činnosti v ČR a USA
Šarman, Radek
This bachelor thesis describes a comparison of tax burdens of families living in the Czech Republic and in the United States of America assuming, that their income from employment is their only source of income. All amounts are according to the legislation in force in 2019. In the theoretical part of this thesis the reader is familiarized with basic concepts that need to be understood for further understanding the tax systems of ČR and USA. Another part of the theoretical part is devoted to the description of the tax systems of individual countries, focusing on the taxation of personal income from employment. For each country there is also a description of their individual social security and health care systems. The practical part is then devoted to the calculation of tax burden of model families.
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The comparison of personal income tax in the Czech Republic and France
Šodková, Karolína ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
- The comparison of personal income tax in the Czech Republic and France The diploma thesis deals with a comparison of personal income tax in the Czech Republic and France. The thesis comprises of analysis of both countries' national legislations and of subsequent comparison of the impact of legal tax rules on the tax liability of natural persons. The focus is aimed mainly on the key differences between the compared legislations with respect to the income from employment of taxable persons. The diploma thesis is divided into six chapters. The first chapter, called Taxation in the theoretical sphere, is dedicated to the definition of personal income tax, categorization of the tax itself and legal sources, which determines the personal income tax in both legislations being compared. The object of the second chapter is comparison of the tax constituents of personal income tax in both legislations and their application within determination of taxpayer's liabilities. The chapter three is focused on selected tax constituents of personal income tax in the Czech Republic, while aiming to address mainly income from employment of Czech taxpayer, and also the tax constituents affecting the taxable income base and the final tax liability. The fourth chapter, being called Selected components of personal income...
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