|
|
Communication of pupils of older school-age during group work
Brabcová, Pavlína ; Saicová Římalová, Lucie (advisor) ; Kuzmičová, Anežka (referee)
This diploma thesis examines mutual communication of older school-age pupils during group work within Czech language lessons. In theoretical part, we define fundamental terms and introduce related theoretical work aimed to communication, group education, and adolescent period. The latter part consists of transcripted recordings analyses. Recordings were acquired during group work within Czech language lessons. Last part of the thesis compares the recording analyses. Key words communication, pupil, group work, group, education, older school-age, Czech
|
|
|
The welfare benefits and taxes benefits for families
Puková, Marta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This master thesis is about change in revenue of the householdes without children and with children. The thesis is divided into several parts. I used avialable literature in the theoretical part and this part should explain what factors affect family income. These are the chapters that deal with family politicy, welfare benefits and taxes benefits for family. The second part is practical and it is divided in two chapters. In the first chapter I analysed the dats of Czech statistics and in the second I modelized income of some types of families income.
|
|
|
Taxation of selected forms of business with regard with regard to a potential social security benefits
Horčičková, Martina ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with income taxation of selected types of business. It also deals with social security benefits and their potential claim for taxpayers in relation to the taxation. The main objective of this work is to compare the taxation of self-employed persons and taxation of Ltd. company partners with regard to a potential social security benefits. Concerning Ltd. shareholders, the thesis is focused on the taxation of their income as employees in the company and on the taxation resulting from their profit share. The first chapter describes the taxpayers´ mandatory payments with regard to main differences stemming from the income type. The second chapter deals with declared social security benefits depending on the insurance paid to a relevant subsystem of social insurance. In the last chapter, learned findings are applied to a model example to compare the total tax burden, including taking into consideration the likely social security benefits.
|
|
|
Net position of employee and self-employed person towards public budgets
Kvízová, Kateřina ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This master thesis is focused on the analysis of payment responsibilities and entitlements resulting from these responsibilities to benefits for employees and self-employed persons in the long term period. The main aim of this thesis is to determine the overall net position of a model employee and self-employed person towards public budgets. The thesis is divided into two parts, theoretical and practical one. In the theoretical part there are analyzed tax burden of model subjects and their benefits arising from participation in the subsystems of the social security. In the beginning of the practical part there are determined assumptions of the model. Based on the assumptions a comparison of tax burden and received benefits of model subjects has been made and consequently the net position of the model subjects in the researched subsystem has been calculated. The last subchapter of practical part summarizes the total net position of model employee and self-employed person towards public budgets.
|
|
|
Taxation of financial institutions and analysis of potential bank taxes
Kulmová, Markéta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This diploma thesis deals with taxation of financial institutions with focus on banking sector in the Czech Republic. The aim is to analyze effective tax rate of the Czech banks, define issues that might have influenced the evolution of the effective tax rate and make comparison with effective tax rate of other Czech corporations and European banks. The first chapter characterizes financial institutions, development of taxation of the financial sector and briefly describes the global financial crises. In the next chapter specifics of the value added tax and corporate income tax are described from the point of view of the financial institutions according to the Czech law followed by description of the financial transactions tax and financial activities tax. In the third chapter is analyzed effective tax rate of the Czech banks for period from 2007 to 2014 based on data gained from annual reports of the analyzed banks. Data for comparison of the effective rates of Czech and European banks were gained from the database S&P Capital IQ. In the conclusion of the thesis are analyzed reasons that might have caused changes in the effective tax rate in the banking sector.
|
|
|
Single rate of VAT - economic and social impacts
Dušková, Jana ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The aim of this thesis is to determine whether it would be appropriate to introduce a single rate of value added tax in the Czech Republic. Before the author proceeds to the analysis itself, she summarizes the legislative development of a single rate of VAT. At the same time in this part of the work, the author tries to determine the current position of the Czech Republic to the introduction of a single rate of VAT, in particular from the perspective of the Government. Data available from the statistics of family accounts were used to reach the objective of the work. The author analyzed two years: 2013 (the rate of 21 % and 15 %) and 2015 (the rate of 21 %, 15 % and 10 %). For both years is calculated how expenses would change after the potential introduction of a single rate. The research carried out allowed us to assess whether the introduction of a single rate would result in higher household expenses or savings within each group of goods and services.
|
|
|
The impact of tax reform in 2008 on households and firms
Petružálková, Mona ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This bachelor thesis is focused on the tax reform of year 2008. The tax reform in 2008 has brought many changes that are apparent until now. Our goal is to show the impact of this reform on households and firms. The theoretical part is focused on general issues related to the reform. In this part are presented the reasons, objectives and anticipated impacts. Furthermore the most importatnt changes in our tax system, which could affect our analysis. The practical parts of the work on evaluating the impact of changes in the tax system, are situated in every chapter by the particular taxes. This thesis analyzes the impact of tax reform on households and firms using data from tax returns and other data published by the tax authorities in years 2007 and 2008 eventually 2009, and compares them.
|
|
|
Comparison of labor taxation in selected countries of the OECD (Visegrad 4 and Germany)
Šantrůček, Petr ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This final thesis deals with comparison of labor taxation in selected countries of the European Union: countries of Visegrad 4 and Germany. One of the essential goals was to find labor taxation for determined income levels and comparison of total labor taxation between selected countries. Next goal was to implement elements of most optimized labor taxation to Czech tax system. The first two chapters represent description of labor taxation: of personal income tax and social contributions in selected countries. Third chapter analyzes labor taxation for determined levels of income for every each country. Fourth chapter deals with the comparison of the labor taxation between selected countries and reflects differences of tax systems. Last fifth chapter analyses implementation of labor taxation elements of other examined country to the Czech tax system.
|
|
|
Effective taxation of individuals in business activity and impacts of its optimalization
Flajšhans, Pavel ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with the effective taxation of individuals in the execution of business activity and the benefits from the social security system, which arise from this taxation. The aim of this thesis was to evaluate the effective tax burden on individuals for various forms of business activities, to evaluate possibilities of optimization and to evaluate the impact of the tax burden on the benefits of the social security system. The first chapter provides a description and analysis of the components of the effective tax burden on the individual for given forms of businesses and presents means for its optimization. The second chapter focuses on selected benefits from the social insurance system, their description and analysis of their dependence on the tax burden on individuals. The third chapter analysis a real business entity, it engages in the possibilities of its optimization in terms of taxation and benefits from the social security systém.
|
|
|
Analysis of support for families with children in pension and tax system
Štěrbáčková, Lucie ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The subject of this thesis is an analysis of support for families with children in pension and tax system of the Czech Republic. In pension system family is supported in connection with survivor pensions and parents are supported in relation to retirement pensions. Tax system allows to families with children various tax credits that reduce the final tax liability. Furthermore, from this system are paid state benefits and foster care benefits. In terms of overall tax support are in the Czech Republic the most supported medium- and high-income households with both parents and single parent households the least. The theoretical part deals with various kinds of support within each system. The practical part contains analysis of support from the tax system and health insurance system as other form of support for families with children. Its aim is to quantify changes in income of model families based on the number of children and income level before kids.
|
guest ::
RSS feed.