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Personal income tax: basic relief for taxpayer
Linhartová, Tereza ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
The aim of the bachelor thesis is to determine non-taxable income through basic tax relief in the member states of the European Union. Non-taxable income is income from which the personal income tax is equal to zero, by applying tax credits, tax allowances, or tax benefits to children. The first part of the thesis determine the issue of tax relief and describes three kinds of tax relief, which the work focuses on. The following part describes the Czech Republic and the evolution of basic tax relief for the taxpayer over the years. In the end, I have calculated non-taxable income in all EU Member States. Based on these calculations, it was assessed which states provide the largest non-taxable income to the taxpayer.
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Tax deduction of vocational education
Gluzová, Karolína ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
Diploma thesis is focused on tax deduction of vocational education. The thesis analyses reasons for the introduction of tax deduction. These were for example trends in education in the Czech republic after year 1993, as well as employers´ demand on skilled employees. Beside the description of legislation of tax deduction of vocational education, diploma thesis describes how the vocational education is supported abroad. The last part of diploma thesis analyses employers´ opinions on tax deduction of vocational education, that were obtained from questionnaire.
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Financial products with state support
Hlaváčová, Michaela ; Radová, Jarmila (advisor) ; Fleischmann, Luboš (referee)
The thesis deals with financial products, which the state supports, whether by the state concessions or tax contributions restricts or even specifies the exact amount of the interest rate on a loan supporting the acquisition of own housing. The thesis is focus on the stimulus, which state uses. How citizens use the aid they receive from the state. The development of these incentives in the past, and an easy overview of what remains for the changes planned. In the practical part is shown, what brings financial products with support to households and what is the impact on their family budget. In a brief overview is included, as people use different products in recent years.
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The trends in the statutory and implicit tax rates of corporations in the Czech Republic
Papežová, Marcela ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This diploma thesis deals with the trends in the statutory and implicit tax rates of corporations in the Czech Republic. The main goal of this study is determine the causes of differences between implicit and nominal tax rates of corporations in the Czech Republic from 1993 till present. The first descriptive part is devoted to the development of corporate income tax. Furthermore, the study focuses on the classification of the tax burden through the effective corporate tax burden. Another part is devoted to the trends and comparison of implicit and statutory tax rates in the Czech Republic and the European Union and the analysis of the main legislative changes since 1993. The final chapter deals with the comparison of 1996, when the difference between implicit and statutory tax rate was the most significant, with the current year 2012. The aim of the diploma thesis is to find out abnormalities that cause distortion between the rates.
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The development of using income tax deductions and tax credits in European Union countries since the nineties of 20th century
Pokorná, Alžběta ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
Diploma thesis deals with subject of income tax allowances in European Union countries and its development since the nineties of 20th century. The main aim is to analyse trend in tax allowances transition from tax deductions to the systems, where tax credits prevail. The thesis also analyses the impact of standard tax allowances to the tax liability of average taxpayer. The impact of tax allowances is influenced by economic advancement, economic crisis and mainly by the way, how the tax system and system of social care is set. Most often the comprehensive income tax system with progressive tax rate schedule and flat tax system are being compared. In conclusion, the thesis is going to confirm or refute the persistence of the trend in prevailing tax credits in systems of tax allowances.
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Tax support for research and development
Zábrodský, Jan ; Slintáková, Barbora (advisor) ; Slintáková, Barbora (referee)
The bachelor's thesis deals with the issue of public support, and in particular with the fiscal aid towards research and development. It describes the current framework of the tax support with a focus on the deduction from the income tax to the expenditure on research and development projects. In order to make the best knowledge about the deduction, the paper examines in more detail and explains the legislation related to the deduction. The goal of this paper is to evaluate the total of private funds to finance research and development with regard to the introduction of deduction. The result of the paper is the interpretation of primary data from which to reveal the impact of incentive deduction to support the implementation of research and development, but only as a supplement to direct aid.
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Tax preference related to public benefit activities for donors
Miklová, Alena ; Slintáková, Barbora (advisor)
The thesis deals with a support of public benefit activities via a tax system. I define a public benefit both in the Czech republic and abroad, a public support and types of a tax preference for donors. I mention a trend of a deduction for donations in the Czech Income Tax Act since 1993, an actual amendement and a planned one. Furthermore the thesis describes the tax preference for donors in ten selected countries of Central and Eastern Europe. These regulations are transferred to the Czech tax system. It is the basis for an analysis introduced in the last part of the thesis. The analysis studies an impact of tax preference to the Czech taxpayer, both natural and legal person.
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The impact of investment incentives provided by the Government of the Czech Republic on the Czech labour market
Prchal, Tomáš ; Kapinusová, Jana (advisor) ; Vošická, Zdenka (referee)
Investiční pobídky jsou jedním z nástrojů pro podporu investování. Zahrnují, mimo jiné, daňové úlevy, dotace na vytvořená pracovní místa nebo příspěvky na rekvalifikaci a školení. Přestože jsou z právního hlediska dostupné i český firmám, zaměřují se zejména na lákání velkých zahraničních investorů. Hlavními cíly investičních pobídek jsou podpora hospodářského růstu, snížení nezaměstnanosti a zvýšení konkurenceschopnosti české ekonomiky. V této práci jsem se tedy zabýval otázkou, zda mají investiční pobídky pozitivní vliv na nezaměstnanost v České republice. Došel jsem k závěru, že nezaměstnanost se prostřednictvím investičních pobídek snížit nepodařilo. V současnosti, kdy většina evropských států pobídky využívá a česká vláda neplánuje učinit opatření, která by zatraktivnila české podnikatelské prostředí, by však jejich zrušení mohlo Českou republiku konkurenčně znevýhodnit.
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