|
|
Principals of tax administration and tax law
Lapková, Veronika ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with main principals of tax administration and tax law, their compliance or violating in particular situations. Presenting of their content and real meaning is provided by description and explanation of their (wrong) application under various circumstances. The Supreme Administrative Court´s case laws and jurisprudence of the Constitutional Court are significant sources of information in this part. Along with accompanying effects arising from violating the principles this thesis continues with analysis of Working pensioners affair, especially the case n. Pl. ÚS 31/13. Here the provision of § 35ba art. 1 l. a) Income Tax Act has been contested according to which the tax of a taxpayer, who is a recipient of an old-age pension benefits from statutory pension insurance scheme or similar abroad one at 1st January of the taxable period, shall not be reduced by the basic amount of 24 840 CZK. There are not omitted demographical, legal and economic aspects of the affair in this thesis as well as relevant regulatory development for the years 2000 to 2015. The thesis brings evaluation of compliance or violating of the principles of tax administration and tax law through the analysis of key elements in own review.
|
|
|
Analysis of taxation of professional footballers and impact of proposed legislative change to the state budget
Dubský, Tomáš ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The aim of this diploma thesis is to analyse the impact of proposed change to taxation of professional football players in Czech republic. According to Czech tax authorities the formal relationship between football player and football club is considered as self-employment, nevertheless by its nature is more likely employment. In the theoretical part of this thesis I will define the difference between self-employment and employment, I will also describe the problem of illegal self-employment in place of employment. There will be described different forms of taxation of football players in Europe and finally a new legislative change will be proposed. In the analytical part there will be quantified the impact of the proposed legislative change.
|
|
| |
|
|
Administrative costs of the public procurement for selected municipalities
Kvízová, Kateřina ; Maaytová, Alena (advisor) ; Brabcová, Pavlína (referee)
The aim of this bachelor thesis is to analyse and specify the administrative costs of public procurements among the self-government units. This paper is divided into theoretical and practical parts. In the first chapter of this publication are characterized the important terms of public procurement, the second chapter is focused on the characteristics of lower self-government units and the last theoretical part deals with transaction costs. The practical part use the knowledge of the theoretical part to the analysis of administrative costs by selected subjects per year 2013. At the end of this thesis are provided recommendations to simplify and improve efficiency of public procurements.
|
|
|
Direct and indirect support to families in selected countries of the European Union
Kurková, Kateřina ; Maaytová, Alena (advisor) ; Brabcová, Pavlína (referee)
This thesis investigates the direct and indirect financial support for families in the Czech Republic, Germany, Austria, Poland and Slovak. The first part focuses on the definition of social policy and its main principles, as well as dealing with family politics, history and development of the family and characterizes the welfare state models and types of family policy. The various types of direct and indirect financial support, amounts and conditions of entitlement in selected states are described in the second part. The third part deals with the comparison of selected family benefits and tax credits, especially in terms of the amount and terms of the entitlement. Finally focuses on the analysis and a summary of the findings.
|
|
|
Factors of progressivity of personal income tax
Kočíbová, Barbora ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.
|
|
|
Empirical Analysis of the Usage of Flat-rate Expenditures in the Czech Republic
Švihlíková, Aneta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The Thesis analyses extent of the usage of flat-rate expenditures in the Czech Republic with respect to taxpayers with self-employment income according to § 7 of the Act on Income Taxes and with rental income according to § 9 of the Act on Income Taxes. Based on the total number of taxpayers with incomes, who may use the flat-rate expenditures, and the number of taxpayers, who actually use them, the relationship between the legislative amendments of the Act on Income taxes in the years 2008 -- 2013 in the area of flat-rate expenditures and the frequency of the usage of flat-rate expenditures in individual years is investigated. These facts, considering the taxpayers with incomes according to § 7 of the Act on Income Taxes, are examined with respect to the type of their main activities. Particular attention is devoted to legal restrictions in 2013 and their impact on taxpayers based on the income level and on taxpayers claiming a tax deduction for a spouse without income and a tax benefit for a dependent child.
|
|
|
The comparison of tax system of Czech Republic and Finland
Šutová, Linda ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The bachelor thesis deals with comparison of tax system of Czech Republic and Finland. The objective of this work is to make a comparative analysis of the tax systems. Partial goal of this thesis is to describe the tax systems of both countries and also to compare the tax burden of employees and students (residents and nonresidents). The first chapter focuses on the characteristic of the Czech tax system. The second chapter describes the tax system of Finland. The income tax of employees and students (residents and nonresidents) is calculated in the third chapter. The fourth chapter deals with the comparison of the tax systems based on tax mix, tax-to-GDP ratios, implicit tax rates and structure of taxes by level of the government.
|
|
|
Lump sum expenses - critical evaluation and international comparison
Malina, Michal ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
There are many restrictions and conditions in lump sum expenses during last years. The aim of the Bachelor thesis was a criticism of the current legislation of lump sum expenses in Czech Republic with an eye to international comparison in neighbouring countries. The author suggested solutions for changes in lump sum expenses. Selected issue is accompanied by illustrative examples, charts and tables. The author used comparison and abstraction method. Tax discount for a child can be used in most cases by the spouse, the tax discount on wife has clearly defined social character, limit for applying lump sum expenses is too high. Lump sum expenses in Czech Republic compared to other countries are really generous, limitations of different character can be found also in neighbouring countries. The conditions in the business environment should be stable, worsening conditions of taxation for self-employed persons could bring fatal consequences. Without adequate analysis of the use of lump sum expenses should not make rash decisions.
|
|
|
Tobin tax is placebo or real cure
Dlabolová, Markéta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The goal of the bachelor thesis is appraise if the Tobin tax is placebo or real cure to financial crises. Summary of progress of Tobin tax from the past to the future is in the introductory part of a bachelor thesis. In the middle of thesis I focus on reason of financial crisis, analysis opinions of political and proffesional public and to regulation of EU. I analyse and compare impact of FTT in French and Italy in the end.
|
guest ::
RSS feed.