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Comparison of employment and self-employment taxation including social security contributions in selected countries
Matulová, Andrea ; Vančurová, Alena (advisor) ; Kábelová, Lucie (referee)
This thesis focuses on tax burden including social security contributions of employment and self-employment in selected countries as Czech Republic, Germany, United Kingdom and Canada. The aim of the thesis is to compare differences in taxation and social security contribution of employees and entrepreneurs. The first part of the thesis is focused on the main differences in taxation and social security contributions between selected countries, then each chapter is describing rules for tax and contributions calculation of employment and self-employment. In the end of the each chapter there are examples of tax burden including social security contributions of different tax payers with different incomes. And finally in the end of the thesis there is comparison of all selected countries. The results of analysis show that in all selected countries are entrepreneurs advantaged compared to employees and Czech Republic has the most significant differences in tax burden including social security contributions than other selected countries.
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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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Topical problem selection insurable on social security and suggestions de lege ferenda.
ŠIŠKOVÁ, Petra
The bachelor thesis deals with the issue of premiums for the social security insurance and some related current issues. The social security system in the Czech Republic introduced a new institute of premium for social security on 1 January 1993. Within the reform of the social security system the principle of funding was replaced by the insurance principle. The fundamental change consisted in the fact that the insured persons pay premiums and the relation between the paid premiums and the pension and sick leave benefits is adjusted accordingly. The new system of social security insurance has experienced some changes since then, responding to the necessity to deal with problems of its implementation, as the transformation was systemic and very substantial. Even at present the implementation of the social security insurance is accompanied by problems, ambiguities and theoretical discussions about how the system fulfills its purpose, what are the positive and negative sides of its functions and what potential adjustments are required. The subject matter of my thesis is the current status of the legal regulations dealing with the premiums, stages of development and current issues. Based on the definition of the thesis topic the research was mainly based on non-numerical data. The objective of the thesis is to determine, describe and analyze the main problems encountered in the practical execution, lucidity of the existing legal regulations governing the premium for social security insurance for the contributors and payers of the premiums, particularly among the employees, employers and self-employed persons. Within the process of achieving the main objective some partial objectives were established to verify lucidity and usability in their decision-making and the relation between the paid premium and the amounts of the benefits from the insurance. Answers to the questions asked in the qualitative research were evaluated and compared with expert opinions and with the legal regulations. In agreement with the assignment of the bachelor thesis some hypotheses have been formulated, which may be verified by means of a further research, and related measures have been proposed.
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