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The tax system and agreements on the avoidance of double taxation
Pochmon, Zbyněk ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation. The diploma thesis is divided into three parts on this basis - the parts are dealing with tax system, international double taxation and agreements on the avoidance of double taxation. The beginning of the first part of this thesis is more theoretical. It contains a brief description of tax and tax system, analyses their basic elements (tax subject, tax object, tax base, tax rate and maturity of taxes) and divides taxes - the main partition is on direct and indirect taxes. This thesis, however, does not omit basic tax functions (fiscal function, allocation, redistribution, stimulation and stabilization) and the basic principles of taxes (legal perfection principle, the principle of tax fairness, tax efficiency principle, the principle of right effect on the behaviour of economic subjects and the principle of clarity of the tax system). The thesis also focuses on budgetary allocation of taxes. Subsequently, the thesis describes the Czech tax system. The description is based on individual taxes imposed in Czech Republic. These taxes are analysed on the...
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The tax system and agreements on the avoidance of double taxation
Pochmon, Zbyněk ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation. The diploma thesis is divided into three parts on this basis - the parts are dealing with tax system, international double taxation and agreements on the avoidance of double taxation. The beginning of the first part of this thesis is more theoretical. It contains a brief description of tax and tax system, analyses their basic elements (tax subject, tax object, tax base, tax rate and maturity of taxes) and divides taxes - the main partition is on direct and indirect taxes. This thesis, however, does not omit basic tax functions (fiscal function, allocation, redistribution, stimulation and stabilization) and the basic principles of taxes (legal perfection principle, the principle of tax fairness, tax efficiency principle, the principle of right effect on the behaviour of economic subjects and the principle of clarity of the tax system). The thesis also focuses on budgetary allocation of taxes. Subsequently, the thesis describes the Czech tax system. The description is based on individual taxes imposed in Czech Republic. These taxes are analysed on the...
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Comparison of the tax burden of employees in the Czech Republic and in Germany
Sirotková, Blanka ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This master's thesis presents a comparison of the tax burden in the Czech Republic and in Germany. The first two chapters cover the major types of taxes and differences in the tax systems of both countries. In the third part of the thesis is about key features of the Czech and the German Income Tax Act and it is primarily focused on taxation of employment. The practical part is compared to taxation of certain types of taxpayers at different levels of the average wage.
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The comparison of czech and finnish tax system
Čejková, Jitka ; Francírek, František (advisor) ; Roun, Vlastimil (referee)
This bachelor thesis is focused on the comparision of the current tax system in Czech Republic and Finland. In the first part the theoretical principles of taxes in Czech Republic are explained, including the importance of individual taxes for the tax revenue. The Finnish taxes are described in the same way in the next chapter. The third part compares income tax in both countries as a real example, measures the taxes on consumption and matches the level of the real estate tax. The final fourth part clears up if the Czech tax system can be used in Finland and conversely.
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