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Comparison of Personal Income Tax in the Czech Republic and the Republic of Ireland
Bělousovová, Zdislava ; Jurajdová,, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the analysis and comparison of personal income taxation in the Czech Republic and Ireland. The theoretical part includes general tax concepts, the next part of the work describes the Czech and Irish system of personal income taxation. The practical part of the work presents model examples to determine the tax liability of individuals in both countries with a focus on income from employement. The last part of the work includes the possibilities of tax optimization for the Czech taxpayer.
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The Comparison of Personal Income Tax in the Czech Republic and Republic of Ireland
Obertíková, Sandra ; Krejčová, Hana (referee) ; Kopřiva, Jan (advisor)
The Thesis focuses on a comparison of taxation of individuals in the Czech Republic and in the Republic of Ireland. The Thesis construes a issue of taxation of self-employed and their process of taxation on the examples. In conclusion of this Thesis are tax optimization suggestions for taxpayer. Above that is includes Convention between the Czech Republic and the Republic of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.
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Comparison of Personal Income Tax in the Czech Republic and the Republic of Ireland
Bělousovová, Zdislava ; Jurajdová,, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the analysis and comparison of personal income taxation in the Czech Republic and Ireland. The theoretical part includes general tax concepts, the next part of the work describes the Czech and Irish system of personal income taxation. The practical part of the work presents model examples to determine the tax liability of individuals in both countries with a focus on income from employement. The last part of the work includes the possibilities of tax optimization for the Czech taxpayer.
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The breach of duties set by the law relating to the work performed by an employee as grounds for the notice of termination under s. 52 g) of the Labour Code
Maroušek, Daniel ; Hůrka, Petr (advisor) ; Štefko, Martin (referee)
This thesis deals with the duties relating to the work performed by an employee, thus duties of an employee following from employment relationship between an employee and an employer. The main focus is on the legal arrangement of such duties and the consequence of breach of such duties in the form of dismissal. The purpose of my research is to compare legal arrangements in the Czech Republic and in the Republic of Ireland and to show the dissimilarities and the similarities between those two countries in such an area of labour law. The primary aim of this work is to bring new and inspiring ideas and possibilities of legal solutions emerging from the comparison in this area. Because it is very practical issue, the most important thing, which must be stressed, is a case-law in both countries. For this reason, another significant goal of this paper is to show how contentious cases can be resolved and what the main characteristics in this type of procedure are before the courts in the country with different law tradition and law background unlike that in the Czech Republic. This work is composed of three parts. The first part of this thesis describes the current legislation in the Czech Republic. It concentrates chiefly on the wording of the Labour Code, but it also provides an account of decision-making of the...
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The Comparison of Personal Income Tax in the Czech Republic and Republic of Ireland
Obertíková, Sandra ; Krejčová, Hana (referee) ; Kopřiva, Jan (advisor)
The Thesis focuses on a comparison of taxation of individuals in the Czech Republic and in the Republic of Ireland. The Thesis construes a issue of taxation of self-employed and their process of taxation on the examples. In conclusion of this Thesis are tax optimization suggestions for taxpayer. Above that is includes Convention between the Czech Republic and the Republic of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.
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The Evolution of Irish tax system and its influence over the economic growth at the end of 20th century
Vojtíšek, Martin ; Mach, Petr (advisor) ; Bartoň, Petr (referee)
The main aim of this paper is to establish the influence of taxation over the economic growth in the Republic of Ireland at the end of 20th century. I will try to summarize the basic tax theory and empirical studies that deal with question "how can taxation affect economic growth?" I will focus on history of the Republic of Ireland and on evolution of Irish tax system. I will try to make a regressive analysis of dependence of economic growth on taxation and analysis of dependence of tax revenue on taxation. Finally, I will try to summarize the main causes of economic growth in the Republic of Ireland in 90's of 20th century.
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