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National Repository of Grey Literature

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Analysis of mandatory expenditures - unemployment benefits Moulíková, Lucie ; Urbánek, Václav (advisor) ; Slintáková, Barbora (referee) This thesis analyzes the development of mandatory expenditures in the Czech Republic, especially unemployment benefits for the years 2010 and 2011. In the first part of the work I analyze in detail the structure of mandatory expenditures and graphically depicts their development until 2010. The second chapter is devoted to the national employment policy and its structure. Detail is characterized by an active employment policy and its instruments. The final chapter is devoted to passive employment policy, development and the amount of unemployment benefits and whether this contribution may discourage work. Detailed record

Dopady změn daně z příjmů fyzických osob v roce 2008 na příjem domácností Moulíková, Lucie ; Weberová, Jana (advisor) ; Weberová, Jana (referee) Práce se v první části zaměřuje na hlavní změny v dani z příjmů fyzických osob, na změnu ve výpočtu čistého příjmu poplatníka, na části zákona, které jsou díky změnám nadbytečná. Některé změny jsou pouze technického charakeru, vypouští se nadbytečné ustanovení, jiné se ruší úplně, u dalších se mění pouze hodnoty. Druhá část se zabývá výpočtem čistých příjmů u zaměstnanců a osob samostatně výdělečně činných. Třetí část srovnává změny v dani u zaměstnanců a u osob samostatně výdělečně činných, jak si která skupina polepšila a o kolik. Cílem mé práce je poskytnout ilustrativní srovnání dopadů změn v dani z příjmů na čisté příjmy jednotlivých poplatníků. Detailed record

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