|
|
Distributional impacts of meal vouchers
Röhryová, Lenka ; Janský, Petr (advisor) ; Pěkná, Martina (referee)
The thesis aims to analyze distributional impacts of meal voucher sys- tem in the Czech Republic, especially in the context of income inequality between different income groups. In the first part, we study the features of the Czech meal voucher scheme, relevant legislative framework and offer a comparison of the Czech meal voucher system with other European coun- tries. In the second part, we perform an analysis of the redistributive effects of meal allowances on various income deciles, quantify the impact of meal allowances tax exemption on the government budget and simulate replace- ment of current meal allowances by flat meal allowances according to several scenarios. Based on our analysis, the meal allowances tax relief represents burden of 11.3 bn Kč for the state budget. Our findings suggest that current form of meal allowances widens the income gap between beneficiaries and non-beneficiaries, within as well as across the income deciles. The affluent households receive meal allowances more frequently, and moreover, nomin- ally and proportionately higher. We believe a replacement of current meal allowances scheme by one with a flat meal allowances (using the constant budget) would promote income equality. Then, the lower deciles would be- nefit, due to higher share of individuals entitled to the meal...
|
|
|
Distributional impacts of meal vouchers
Röhryová, Lenka ; Janský, Petr (advisor) ; Pěkná, Martina (referee)
The thesis aims to analyze distributional impacts of meal voucher sys- tem in the Czech Republic, especially in the context of income inequality between different income groups. In the first part, we study the features of the Czech meal voucher scheme, relevant legislative framework and offer a comparison of the Czech meal voucher system with other European coun- tries. In the second part, we perform an analysis of the redistributive effects of meal allowances on various income deciles, quantify the impact of meal allowances tax exemption on the government budget and simulate replace- ment of current meal allowances by flat meal allowances according to several scenarios. Based on our analysis, the meal allowances tax relief represents burden of 11.3 bn Kč for the state budget. Our findings suggest that current form of meal allowances widens the income gap between beneficiaries and non-beneficiaries, within as well as across the income deciles. The affluent households receive meal allowances more frequently, and moreover, nomin- ally and proportionately higher. We believe a replacement of current meal allowances scheme by one with a flat meal allowances (using the constant budget) would promote income equality. Then, the lower deciles would be- nefit, due to higher share of individuals entitled to the meal...
|
|
|
Personal income taxation in the United States of America on federal and state level
Spáčilová, Ivana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Personal Income Taxation in the United States of America on Federal and State Level The main aim of this thesis is to show the complexity of personal income taxation in the United States of America, by explaining the system of taxation and the main changes of the personal income taxation for the last ten years, under the influence of Economic Growth and Tax Relief Reconciliation Act, which was passed in year 2001. The system of this work is divided into four main parts. The role of the first part is to show the history of the taxation which led to the today's personal income taxation system, followed by second part with the explanation of system of the personal income tax of individuals, shown in details with the differentiated statuses of subjects, deductions, progressive tax brackets and tax credit for the taxpayers. The third part shortly describes personal income taxation system in the state of Maryland to show a different layer of the taxation system with its rules. The fourth part reflects the changes of the tax system in the last decade, which were brought by EGTRRA, with its affects on various groups of taxpayers and the effect on the economy of the country. These four parts together should create a picture of the system and its functioning of the personal income taxation in the United States of America.
|
|
|
Personal income tax allowances
Rudolfová, Kateřina ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
Diploma thesis is concerned about personal income tax allowance, especially focused on child tax credit. Purpose if this diploma thesis is to analyze legislation of tax allowances in the Czech Republic and analyze the possible impacts of increasing tax allowance in the Czech Republic as well. First part of this thesis is concerned about tax legislation with regards to child tax credit within OECD countries. Second part of this thesis is concerned about tax allowance legislation in the Czech Republic and its changes for the year 2015. Third part of this thesis is focused on practical calculation in case of increasing child tax credit for the year 2015 and in case of intended increase of child tax credit for year 2016 within employees of a small company.
|
|
|
Direct and indirect support to families in selected countries of the European Union
Kurková, Kateřina ; Maaytová, Alena (advisor) ; Brabcová, Pavlína (referee)
This thesis investigates the direct and indirect financial support for families in the Czech Republic, Germany, Austria, Poland and Slovak. The first part focuses on the definition of social policy and its main principles, as well as dealing with family politics, history and development of the family and characterizes the welfare state models and types of family policy. The various types of direct and indirect financial support, amounts and conditions of entitlement in selected states are described in the second part. The third part deals with the comparison of selected family benefits and tax credits, especially in terms of the amount and terms of the entitlement. Finally focuses on the analysis and a summary of the findings.
|
|
|
Support for families with children in the Czech Republic
Dvořáková, Tereza ; Vostrovská, Zdenka (advisor) ; Brabec, Petr (referee)
Work Support for families with children in the Czech Republic provides a summary of the Czech family policy - its forms, types of benefits for families, objectives and functioning. But first, the work provides an introduction to the topic of family policy. For comparison and for evaluation of the Czech family policy are following examples of family policies in Sweden, Italy, Great Britain and the United States. As shown in the demographic and economic indicators, each policy has a different impact on the lives of families in the state. Based on a comparison is Czech family policy in most cases successful. But it should be inspire by some forms of aid compared states in the future.
|
|
|
Exemption from Personal Income Tax as a Factor in Formulating the Rate of Taxation in the EU Countries
Červená, Lucie ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
In my diploma thesis on Exemption from personal income tax as a factor in formulating the rate of taxation in the EU countries are defined terms of tax expenditures and tax exemptions. The main objective of this work is the analysis of income exempted from personal income tax in the Czech Republic and the EU member states, with a focus on revenue social nature. In an analysis of exempted income in the Czech Republic are quantified tax expenditures associated with the exemption of social income of taxpayers. It is a comparative analysis of the exempted social income in EU member states, and I analyze the impact of exemption of social income tax rate of selected types of households with different levels of income.
|
|
| |
|
| |
|
|
Tax reliefs of personal income tax in the Czech republic and in the particular countries OECD
Ďurišová, Milena ; Vítek, Leoš (advisor) ; Jareš, Martin (referee)
The diploma thesis is focused on identification and partial quantification of tax reliefs of personal income tax in 2011. This diploma thesis is divided into 4 sections. The first one contains view of existing literature and research in the field of tax reliefs. The second one is theoretical and it is dedicated to the broad theory of tax reliefs and their operation in the countries OECD. The third one is theoretical-analytical and is focused on the view of definition among the particular countries and subsequent identification of tax reliefs in Australia and Canada. The main section of the diploma thesis is fourth part. This analytical part contains the identification and quantification of some provisions of tax reliefs of personal income tax in the Czech Republic.
|
guest ::
