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NDC pension system
Bělohradová, Eva ; Klazar, Stanislav (advisor) ; Bauernöplová, Veronika (referee)
My diploma thesis deals with the introduction and analysis of the NDC system (Notional Defined Contribution). I devote myself to pension system in the Czech Republic too. The diploma thesis provides informations on individual elements of the NDC system and its financial sustainability. In the theoretical part I deal with the pension systems in general and with states that have already introduced the NDC system. In the practical part I deal with the pension system of the Czech Republic in according to the questionnaire. I try to evaluate whether the NDC system is advantageous for the Czech Republic.
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Selected tax aspects of a chosen IT company
Nováková, Kateřina ; Vítek, Leoš (advisor) ; Bauernöplová, Veronika (referee)
The work is focused on selected tax aspects of a chosen company. The main goal is to define possible tax problems that can occur in a particular IT company. The practical part is focused on selected issues and their solutions in framework of the company's tax policy. It also contains a comparisment of reality with all applicable laws and a design of their appropriate application. The main goal is to become familiar with the tax topics and their points of concern. The primary process is the analysis of tax laws and an analysis of their application in the selected company.
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Factors affecting the tax burden on entrepreneur
Kaftanová, Barbora ; Slintáková, Barbora (advisor) ; Bauernöplová, Veronika (referee)
This thesis focuses on the factors that have influence on tax burden of self-employed in the Czech Republic. Selected factors are: the way of recording income and expenditure, possibilities of achieving business income individually, in cooperation or through participation in unincorporated association and the amount of profit. The main goal of the thesis is to find the combination of the way of recording income and expenditure and the way of achieving business income that results into the lowest tax burden. The analysis of the tax burden is based on six representative self-employed. This sample of self-employed was created upon real data collected in past 5 years. Tax burden was measured by two indicators -- the ratio of contributions to the tax base and the ratio of contributions to the gross profit.
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Comparison of income redistribution through state social support benefits in the Czech Republic and Great Britain
Trávníčková, Jana ; Klazar, Stanislav (advisor) ; Bauernöplová, Veronika (referee)
The thesis is focused on the exploration of income inequality among citizens of the Czech Republic and Great Britain. It is a comparison that evaluates the state income redistribution through state social support benefits. It provides information, in which country exists greater income inequality in income distribution among households and whether the income inequality among the citizens decreased due to the payment of these benefits or not. The theoretical parts of the work are devoted to explanation of basic terms (such as income redistribution, instruments of redistribution, relationship between social policy and redistribution) and tools for measuring income inequality (Lorenz curve, Gini coefficient, Robin Hood index, Interquintile share ratio S80/S20). The text also describes the various state social support benefits of both countries. The main research section contains calculations and graphical representations of all the above mentioned indicators. The final values are compared and the results are summarized.
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Comparison of European and Czech law of environmental taxation
Jeřábková, Michaela ; Říhová, Lucie (advisor) ; Bauernöplová, Veronika (referee)
This bachelor work deals with the differences between European and Czech environmental tax adjustment. The first part focuses on the general definition of environmental taxes. Further, in the introductory section, is describing the harmonization of taxes through the tax reforms. For subsequent defining differences is state analysis of European energy directive and also the Czech law, called stabilization of public budget act, which includes environmental taxes. Susequently, the differences are analyzed in one area of immunity in a particular case. The conclusion attend to compliance the Czech law with European directive text, which are used by the ruling of the European Court of Justice.
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