|
|
Comparison of taxation of the non-profit organizations in chosen countries
Kozák, Vojtěch ; Slintáková, Barbora (advisor) ; Weberová, Jana (referee)
The goal of the thesis Comparison of taxation of the non-profit organizations in chosen countries is to find out and compare the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The comparison concerns the corporation tax, value added tax and the inheritance and the gift tax. The thesis is divided into three parts. The first part deals with the common attitudes of the taxation of the non-profit organizations. The second analyzes the process and methods of the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The third part contains the comparison of the taxation of the non-profit organizations in these three countries.
|
|
|
Significant Variables of Personal Income Tax Revenues
Weberová, Jana ; Kubátová, Květa (advisor) ; Vančurová, Alena (referee) ; Nerudová, Danuše (referee)
The dissertation is devoted to the questions of personal income tax. Because of the fundamental role of the personal income tax in the public finance area, it is very difficult to know variables that have an effect on its revenues in various countries and times. The attention is targeted on OECD countries. The paper begins with some thesis about tax functions of personal income tax in public finance and also with its importance in the tax mix in the nearly last forty years. Following part of the dissertation includes identification and a description of these variables that may have and effect on tax revenues regarding if these may have an effect on the personal income tax revenues. The variables were categorized into three groups -- economic, demographic and politico-sociologic. The main part of the paper is panel regression analysis with the fixed effects that is aimed at searching of various variables that have significant effect on the personal income tax revenues. In this part there are some regression models with the regression function linear in parameters or regression function nonlinear in parameters. The results of analysis are compared to each other and also to other author's results. Interpretation and summary of the results of analysis are also introduced.
|
|
|
Redistribution aspects of taxes and social insurance in the Czech Republic
Těhlová, Jana ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis is focused on redistribution of wealth in the Czech Republic. It explains the role of public finance and state budget as the main instruments of redistribution. The thesis indicates the factors that affect the degree of redistribution in the Czech society. Key factors for redistribution are the tax system and social and health insurance. The purpose of this work is to confirm or disprove the hypothesis that in the Czech Republic there is no equal redistribution of household income. Verification of this hypothesis is made on the basis of data from household budget statistics that are published on the Czech Statistical Office web site.
|
|
|
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.
|
|
|
An impact of individual income tax law changes from the year 2007 to 2008 on the income of population
Kavková, Petra ; Weberová, Jana (advisor) ; Weberová, Jana (referee)
This thesis is aimed at changes of individual income taxation between years 2007 and 2008. The aim is to analyse the incidence of these changes on various taxpayers groups and their households. In the year 2008 the tax revision came into operation. In the case of individual income tax it was primarily the introducing of linear 15% tax rate, which is related with introducing of so-called super gross wage. At first I describe individual income taxation in both mentioned years. In the second part of the thesis I show on model exercises, how this changes had influenced the tax liability and net income of various groups of taxpayers. In conclusion I investigate relative impact of these changes and I'm comparing the tax liability of employees and entrepreneurs.
|
|
|
Pension Reform Issue in the light of running demograhpic developement
Kordík, Jan ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This Thesis discusses the pension system issues in the Czech Republic depending on a demographic situation. The first chapter affords the historic review of pension systems and shows information concerning actual applications. The second chapter is aimed at the financial variations of the pension system. The third chapter is focused on a basic description of the contemporary pension system in the Czech Republic and historic evolution as well. In the fourth chapter, there is made an excurse throught the reformed pension systems abroad. This is provided in case of post-communist countries as well as the Latin America`s country. In the fifth chapter, there is realized an appropriate analysis of financing the actual pension system in dependence on a population evolution. There is proved an indefensibility of PAYG model through the use of a mathematic model. At the begining of the closing chapter there is a conception of each political party. The second part of its is represented by own summary and conception of this "stalemate" situation.
|
|
|
Alternative possibilities of financing of the czech pension system
Vránková, Martina ; Weberová, Jana (advisor)
This bachelor's work points out the possible negative impact of the ageing population in the Czech Republic on the pensions system. If the current state of financing the old-age pensions were to be sustained it is in danger of longterm untenability. The proposed change of financing the czech pension system is based upon general reccomendations of various world organisations engaged in the pension area and from comparing pension reforms executed in Slovakia, Poland, Hungary and Slovenia.
|
|
| |
|
|
The Laffer Curve and Its Verification
Zadražilová, Jana ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
The thesis deals with a conception of the Laffer curve. It shows up economic chain of events of the Laffer curve origin. The conception is upgraqded by administrative costs of tax collection, thesis put into the connection tax rate and tax efficiency through this way. Further, there is checked by statistical software relation between tax yield and tax rate. There is also made quantification of administrative costs of the tax collection.
|
|
|
Health system in the Czech Republic
Bílková, Jaroslava ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis deals with the health system in the Czech Republic, with a focus on the management of health insurance companies in revenue from premiums collected and expenditure on the health care insurance policy holders. The first part deals with the health system in general to get a general idea of the health system. It deals with various types of health systems, participants in health insurance and various types of health care. The second part is devoted to legal legislation, the history of the health system in the Czech Republic, different types of reimbursement of health care and health insurance status in the health system. The last part of thesis deals with analysis of health insurance, which is based on a comparison of the various health insurance companies in terms of insured persons, income from insurance premiums and expenses and health care.
|
guest ::
RSS feed.