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Taxation of income from employment
Křížová, Alžběta ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. First part of this work describes important terms necessary for understanding the tax system. Systematically at first I describe the term of tax, than I describe the structural elements of tax, income tax in general and after that I can describe the taxation of income from employment. This thesis tries to comprehensively deal with all institutes, whose knowledge is important for the right calculation of the tax and the right tax payment. Considerable space in this work dedicates to the tax base and the effective tax rate. After describing what I have mentioned above, this thesis aims to assess the tax system and think about some other solutions. This thesis comes with a specific proposal in the area of defining the tax base. The conclusion of this thesis is that the tax system is very complicated. If we would like to make it easier, it is necessary to ask ourselves what should be the goal of the changes. Whether the result should be the same tax revenue, covered by the system complexity, simplifying the system and lower tax revenue, or maintaining the current tax revenue and sincere effort to simplify the system. Furthermore the thesis points out the fact, that schools should include some basic tax...
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Securing Taxes with Emphasis on the Institute of the Unreliable Payer
Obrová, Klára ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
/ Resumé The subject of this rigorous thesis is an overview and an analysis of the current securing institutes in the field of taxation in the Czech legal order. The rigorous thesis is in detail devoted to the institute of the unreliable payer of the value added tax. This paper is divided into two basic parts, which are further divided into chapters and sub- chapters. After a brief introduction, the thesis is opened with an issue of collection and payment of taxes within which the author approaches the tax system in the Czech Republic with emphasis to the interpretation of the value added tax. The next chapter 4 deals with the basic tax securing institutes. The author introduces the ensuring of payment for immature and yet undetermined tax, the lien and the tax advances. In detail, the author presents the institute of liability for unpaid tax, primarily liability of the subscriber for the value added tax. The following chapter 5 briefly introduces the basics of the tax execution. The second part of this thesis deals with an analysis of the institute of the unreliable payer. First of all, it describes the process of introducing this concept into the Czech legal system and its intended goals. Furthermore, the basic characters of the institute are analysed in detail. At the same time, the process of...
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Mezinárodní pronájem pracovní síly a jeho alternativy v podmínkách Evropské unie - daňové aspekty
Fojtíková, Jaroslava ; Marková, Hana (advisor) ; Spirit, Michal (referee) ; Karfíková, Marie (referee) ; Malíková, Dita (referee)
Disertační práce se zabývá problematikou české daňověprávní úpravy tzv. mezinárodního pronájmu pracovní síly. S ohledem na velmi široký záběr této problematiky i autorčiny zkušenosti z odborné praxe je práce zaměřena na pronájem zaměstnanců směrem ze zahraničí, konkrétně členských států Evropské unie, do České republiky. Cílem disertační práce je zejména rekapitulace stávající právní úpravy daňových aspektů mezinárodního pronájmu pracovní síly, její zhodnocení v kontextu komunitární legislativy i potřeb praxe a v relevantních případech též formulace doporučení a námětů pro základní směřování dalšího legislativního vývoje. S ohledem na skutečnost, že případné změny české legislativy mohou být inspirovány rovněž právním stavem v jiných státech, je část této disertační práce věnována též nastínění základních principů daňověprávní úpravy mezinárodního pronájmu pracovní síly ve Spolkové republice Německo, a její komparaci s českou legislativou.
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