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Taxation of income from employment: Real Impact of Legislative Changes - case study
Marková, Diana ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
This paper discusses the development of income tax of employees. The aim of this work is to model the real impact of legislative changes in the Czech Republic on the actual tax burden of employees with different incomes and propose optimal solution of tax calculation. The modelling is based on data containing gross salary, applicable tax allowances and tax reliefs for each employee of concrete production company in 2012. For the other years, the data are modelled from the given set using inflation. For comparison of the actual tax burden I use the effective tax rate, implicit tax rate and net implicit tax rate. The results of the calculations show that the tax deductions and the minimum and maximum base for social and health security contributions have the biggest effect on the tax rate. In the absence of tax deductions, the real tax burden for most employees according to the effective tax rate would have been almost constant over time. In fact, in terms of the effective tax rate the tax burden has declined slightly thanks to an increase in tax deductions. The results also show that the biggest differences in tax burden among employees are due to the (non) application of tax deductions.
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History in the Self-employed Activities Taxation
Heger, Václav ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the natural person incomes from business and other independent activities and assesses its development from 2007 to the present. The aim of this thesis is to describe and evaluate developments in the legislative adjustments of selected enactments affecting the taxpayer´s final tax liability, that are consequently used and incorporated in the design part on the model examples solution.
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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
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Analysis of Income Tax of Students in the Czech Republic
Poršová, Simona ; Bujoková, Kateřina (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis focuses on income tax of students. Theoretical part is relate to explanation of terms from tax field, abstract of industrial relations and business possibilities. Then tax the income of individuals, general methods of taxation and issues of social and health insurance are analyse. Analytical part includes solution to particular situations, when student becomes employee or self-employed person.
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