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Comparison of Personal Income tax in the Czech Republic and Poland
Koktová, Lucie ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis compares the taxation of individuals in the Czech Republic and Poland. The theoretical part describes the basic concepts in tax issues and tax systems in both countries. The next section describes the procedures for taxing employees. And the third presents model examples with the procedure of calculating the net wage. The last part deals with the comparison of the results from the numerical part and proposals for the optimization of the tax burden.
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Identifikace daňového zatížení příjmů fyzických osob v České a Slovenské republice
Vrablicová, Hana
Vrablicová, H. Identification of the income tax burden of individuals in the Czech Republic and Slovak Republic. Bachelor thesis. Brno: Mendel University in Brno, 2013. Thesis is focused on the identification of the income tax burden of individuals in the Czech Republic and Slovakia . The work deals with the income from employ-ment and income of self-employed persons. Literature review section describes basic concepts of taxation and discusses the individual paragraphs of the Law on Income Tax . In the practical part of thesis are concrete examples showing diffe-rences in taxation in both countries . In conclusion, country which is the favorable tax treatment of taxpayer's income is recommended.
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Comparison of Personal Income tax in the Czech Republic and Poland
Koktová, Lucie ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis compares the taxation of individuals in the Czech Republic and Poland. The theoretical part describes the basic concepts in tax issues and tax systems in both countries. The next section describes the procedures for taxing employees. And the third presents model examples with the procedure of calculating the net wage. The last part deals with the comparison of the results from the numerical part and proposals for the optimization of the tax burden.
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Comparison of Taxation Wages of an Employee Under the Coarse and Gross wage
Staníčková, Lenka ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The aim of this thesis is the comparison of taxation of wages of an employee under gross and super-gross wage. In 2016 the government plans to repeal the tax base super-gross wage and restore the calculation of income tax from the gross income. Renewals for 2016 is to increase the tax rate from 15% to 19%.
The practical part is devoted to the characteristics of the company Metaxo s. r. o., which deals with metalworking for agricultural entities. The practical part on examples are compared wage calculation mode super-gross wage and gross wage. In wages they are reflected in other related changes that are related to changes in calculation of tax bases. This is a rate increase for payment of health insurance for employees, increasing tax benefits for second and subsequent child and changes to the calculation of execution and insolvency rainfall.
The aim is to examine the implications that affect workers, employers and health insurers and other organizations and the state budget. Model examples are applied to wages from practice.
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Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015
Váňa, Václav ; Krebs, Vojtěch (advisor) ; Brabec, Petr (referee)
The thesis entitled Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015 deals with how, whether and under what conditions the self-employed are less taxed than their colleagues working in full-time employment with a comparable income. The model example points out the income threshold at which individual is better off being self-employed, and when it is more advantageous from the viewpoint of the state to be an independent contractor, not an employee. The models include the self-employed, who are misclassified as well as factors such as different amount of sick leave, lower pensions, lower unemployment benefits caused by lower deductions for social insurance, and other factors that are not immediately obvious but markedly influence the total amount of income and expenses to the state of the individual when working as self-employed or an employee.
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Mzdový systém v České republice a v Polsku
Nedvědová, Zuzana
This Bachelor thesis is focused on wage system in the Czech Republic and Poland. In theoretical part we meet with basic terms and with description of gross wage and net wage determination. In the practical part there are both wage system compared on the base on concrete model of wage calculation. In the end there are evaluated differences in Czech and Poland wage system.
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Identifikace daňového zatížení příjmů fyzických osob v České a Slovenské republice
Vrablicová, Hana
Vrablicová, H. Identification of the income tax burden of individuals in the Czech Republic and Slovak Republic. Bachelor thesis. Brno: Mendel University in Brno, 2013. Thesis is focused on the identification of the income tax burden of individuals in the Czech Republic and Slovakia . The work deals with the income from employ-ment and income of self-employed persons. Literature review section describes basic concepts of taxation and discusses the individual paragraphs of the Law on Income Tax . In the practical part of thesis are concrete examples showing diffe-rences in taxation in both countries . In conclusion, country which is the favorable tax treatment of taxpayer's income is recommended.
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Labour Costs in the Accounting Selected Economic Subject
JIREKOVÁ, Kateřina
The bachelor thesis presents basic terms related to wages company policy. The aim of this thesis is to explain the main concept related to labor costs and analyze wages company policy in a chosen company. Salary includes several components on the basic of which the wages are paid to employees. The wages company policy must be set to motivate their employees to work harder. The data needed for analysis has been obtained in the joint stock company XY. The information were determined on the basis of interviews with the accountant in this company.
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Payroll accounting and the influence of tax reforms on the calculation of net earnings
Nechanická, Klára ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
This bachelor thesis deals with payroll accounting. The aim is the description of all operations related to the remuneration of employees, from the start of the employment relationship to the payment of net earnings. The thesis is focused on labour-law relations, rules of remuneration, health and social insurance, income tax and also legislative changes in particular spheres of payroll accounting. Practical example compares the different wage calculation according to payroll legislation valid in the years 2007, 2012 and 2015.
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