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Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.
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Optimization of Tax Burden of an Individual
Andršová, Kateřina ; Bula, Nikola (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on the individual 's optimalization of taxation. In the theoretical part are explained basic concepts and principles needed for calculation of income tax of individual and the problematics of social and health insurance of entrepreneurs too. In the suggestion of solution the tax liability is calculated with instruments of optimalization of taxation. The most advantageous variant is recommended.
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Marketing Plan for Všeobecná zdravotní pojišťovna for the Zlín Regional Branch Office
Houdek, Jan ; Šimberová, Iveta (referee) ; Chlebovský, Vít (advisor)
The main theme of the thesis called ‘Marketing plan for Všeobecná zdravotní pojiišťovna for Zlín regional branch office’ is analyzing the current market and on the basis of this analyzes creating a draft of its marketing plan. The theoretical part of this thesis is focused on the process of creating a marketing plan based on literature. In the following practical part, theoretical knowledge is applied surroundings as well as into their analysis and designing a marketing plan for a particular segment.
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Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.
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Obligation of the health insurance company to enter into a contract with the acquirer of business establishment
Kozojed, Jakub ; Salač, Josef (advisor) ; Holčapek, Tomáš (referee)
The aim of this thesis is a comprehensive interpretation of the provisions of Section 17 par. 8 of Act No. 48/1997 Coll., on Public Health Insurance. These provisions oblige health insurance companies to conclude a contract on the provision and payment of covered services with selected persons; both with the acquirers of all property rights related to the provision of health services and with persons providing health services on the basis of a certificate of compliance with the conditions for the continuation of providing health services after a deceased provider. In the first case, in very simplified terms, there is an obligation to enter into a contract with the purchaser of business establishment, which also corresponds to the title of this thesis. In the second case, again very simply speaking, we talk about an obligation to conclude a contract with the heir of the deceased physician. Apart from the introduction and the conclusion, this thesis is divided into three chapters. The first chapter is devoted to the general background - in particular, to the definition of the contract for the provision and payment of covered services and to the tender procedure that takes place before the contract is concluded. The second chapter is devoted to the obligation of a health insurance company to conclude...
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The legal position of the private healthcare providers in the Czech healthcare system
Dobiáš, Michal ; Tröster, Petr (advisor) ; Koldinská, Kristina (referee)
The purpose of my Master's thesis in law is to analyse the legal position which the private healthcare providers (i.e. operators of private healthcare facilities) occupy in the Czech healthcare system, particularly in the system of public health insurance. Since the private providers emerged in the Czech Republic only after the Velvet Revolution in 1989, the development of their position within the system is relatively short and unsettled. The legal regulation of the field is quite complicated, yet is the subject of strong political controversies, partly due to the generous but vaguely formulated constitutional right to free healthcare. Currently, the Parliament is in the middle of adoption of the healthcare reform of larger scale which would make changes that deserve to be examined. The thesis is composed of Introduction, three chapters and Conclusion. Each of the chapters aims on different aspect of the topic; however, they are interlinked by common legal institutes which play role in the whole thesis. First two subchapters of Chapter I are most general and introduce the possible ways of financing healthcare (public and private insurers, direct payment) and its specifics. The options of foreign citizens are also clarified. After the conclusion that the most important system in the Czech context...
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Insurance products and their use in everyday life
Hánková, Anna ; Tichá, Milena (advisor) ; Stracený, Josef (referee)
The thesis deals with public health insurance. It is divided into four parts. The first theoretical part provides a conceptual framework for the subject: it presents a general definition of insurance, describes its nature, a brief history of insurance schemes and outlines types of insurance available. The second theoretical part focuses on core issues: it introduces the area of public health insurance, its nature, models, operation and other aspects which each insurance policy holder should be aware of. The first practical part examines the Czech market in public health insurance in 2014 and describes the products and benefits offered by selected health insurance companies valid until 23rd March 2014. The second practical part provides a comparison of selected health insurance companies and their products, followed by a suggestion of the most beneficial insurance company for a model client.
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The comparation of the health public systems in the Czech republic and Austria
Šturcová, Michaela ; Štefko, Martin (advisor) ; Morávek, Jakub (referee)
Die beiden Systemen wurden auf die ähnliche Tradition gegründet. Diese Tradition hat seine Wurzeln in Österreich-Ungarn, die bis 1918 in der gleichen Zwischenraum ausgesetzt wurden. Ein weiterer Zusammenhang ist die geographische Beziehung. Die Gesetztformen in der beiden Staaten sind unterschiedlich. In der Tschechische Republik gibt es viele Sozialversicherungsgesetze, in den der jede Typ des Versichertes geregelt ist. In Österreich gibt es für den jeden Type des Versichertes ein Sozialversicherungsgesetz. Die beiden Systemen sind die gesetzlichen öffentlichen Krankenversicherungen. Das tschechische System ist postkommunisch und Österreich ist der korporatische konservative Sozialstaat. Es gibt die Umverteilung in den beiden Systemen, aber in Österreich hat ein Unterschied, weil auch die Umverteilung in der Anstaltspflege enthält. Die vergleichende Systeme der gesetzlichen Krankenversicherungen haben die gemeinsame ethische Grundsätze, die aber in Österreich mehr in den Gesetze geregelt werden. Dieser Fakt macht den Rahmen des Systemes der Krankenversicherung, das viel auf die Patienten sich konzetriert wird. Der Patient hat ein Recht auf aktive Beteiligung in diesem System und auch in der Behandlung. Ein großes Unterschied ist die Verfassungsschutz der Rechte im beiden Staaten. In Tschechien gibt es die...
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Provision of Health Care in Selected EU Countries and its Reimbursement
Hebort, Dušan
Provision of Health Care in Selected EU Countries and its Reimbursement Subject matter of this thesis is to analyze, compare and evaluate way of provision and reimbursement of health care in selected EU countries including Czech Republic. All investigated countries deal with budgetary difficulties while providing health care. This thesis aspires to find out a legal solution with respect to economic principles in order the system of provision and reimbursement of health care was financially sustainable. Focus of thesis lays in health services (health care in narrow sense), medicines and health appliances are mentioned occasionally. Terminology of the text is not confined to terms of health services or health care, both terms are used substitutable. Problems of provision and reimbursement of health care does not inhere in "services" or "care". Chapters are structured according to particular EU countries. First and most comprehensive chapter is devoted to Czech Republic, its legal regulations are default comparison test. Short historical retrospect follows overview of legal provisions with focus on problematic or attention worthy sections. Outline of forthcoming public health care reform puts something more emphasis on formal aspects against the content of relations in public health care. Within the...
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