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Taxation of employee benefits in the Czech Republic
Studničková, Zuzana ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on taxation of selected employee benefits in the Czech Republic. Providing of employees benefits is evaluated with respect to the tax base of the employer, the tax base of the employee and to the assessment base for the payment of social security and state employment policy contributions and for general health insurance. The diploma thesis is divided into three parts. The first chapter defines the term human capital and employee benefits, analyzes the most frequently provided employee benefits and describes the possibilities of covering. The second chapter follows up the tax and insurance aspects of selected employee benefits. In the third chapter are described the employee benefits which are provided by consulting group ASB Group and are defined suggestions how to change the system of employee benefits.
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Personal income taxation from employment, self-employment and rental income in 2014
HOUFOVÁ, Petra
The aim of my diploma thesis is to analyze the principles of personal income taxation including social contributions and health insurance. Overall personal income tax is composed of five different partial tax bases. The first partial tax base consists of income from employment, the second one is self employed income, the third is income from rental property, the fourth is income from capital and the last is "other income". This thesis will deal with the first four partial tax bases. In the theoretical section I have described the most important concepts of personal income tax structure, social contribution and health insurance. The practical part is divided into four chapters according to partial tax base. I have chosen six different amounts from 100 000 CZK to 5 000 000 CZK which were used for tax calculation. The main goal is to compare partial tax bases of personal income tax in 2014.
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Taxation of employee benefits in the Czech Republic and Slovakia
Bílková, Petra ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on the comparison of taxation of employee benefits in the Czech and Slovak Republic. Providing of employees benefits is assessed with the respect to the tax base of the employer, the tax base of the employee and to the assessment base for insurance contributions. The thesis first describes the general principles of employee benefits, further the selected employees benefits are discussed in more detail. In the practical part is made a comparison of taxation of employee benefits and a comparison of the provision of these benefits compared to the net income of employees.
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Development of the individual income tax in the Czech Republic
FRITZOVÁ, Jana
The main aim of my dissertation was to evaluate the development of the individual income tax. To compare single years and to show, what the differences between them are. There are always changes in the individual income tax. The aim of these changes is to improve the individual income tax so that it would be better for the taxpayer. The basic changes in the individual income tax are tax discounts, preferential tax for a child and common taxation for married couples. I analysed single assessment bases and compared them in the years 1997-2007. With the paid employment income, I gave an example of the development of the tax when the gross pay was 10 000, 15 000 and 20 000,-crowns. With the enterprise income, I gave an example of the minimal assessment base and of lump-sum expenses. With the hire income, I gave an example of the yearly income of 165 000 and 220 000,-crowns. The individual income tax is always decreasing for the taxpayers, every year people pay less the individual income tax.
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Interactions between personal income taxes and social insurance
Šatrová, Anna ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The subject of the thesis "Interactions between personal income taxes and social insurance" is to determine the links between these taxes. The firs chapter explains the basic concepts, describes the tax system in the Czech republic and briefly the history of the personal income tax and social insurance. Another chapter is devoted to personal income tax and links to insurance, the third chapter focuses on the social insurance and links to personal income tax. The fourth chapter describes the changes in taxes and insurance from 1st January 2011. Brief summary of links is carried out in the fifth chapter, the next and final chapter compares the tax and social insurance in other countries.
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Enforcement in system of social insurance and its social impacts.
ŽIŽKOVÁ, Marta
The topic of this bachelor thesis is the issue of procedure of social security insurance and allowance for state employment policy collection, procedure for debt recovery and securing of claims by all available legal means and evaluation of impacts on social situation of individuals. Social security insurance is, in addition to taxes, fees and custom duties, a revenue of state budget. It is based on the solidarity principle: young people help with their payments to the elderly, healthy people help ill people and people in a difficult life situation. The solidarity principle works reliably in all developed countries of the world. By collecting social security insurance, the State creates financial resources for implementation of fundamental social rights, which are guaranteed by international conventions and the Constitution of the Czech Republic, the Charter of Fundamental Rights and Freedoms. The main objective of this thesis is, based on interviews with payers of insurance premiums and document analysis, in the first part to make a survey of impact of recovery of claims in conducted execution proceedings into social situation of clients of District Social Security Administration Office in Strakonice and in the second part to determine to what extent the forced recovery of lawful duty has a share in deterioration of life situation of individuals. To achieve the defined goal I have chosen a method of document analysis, content analysis technique and secondary data analysis. As an additional method I used interviewing, the method of semi-structured interview. In order to obtain as much information about this topic as possible, I used qualitative research to collect primary data. The target group consisted of payers or former payers of insurance premiums who are also debtors of District Social Security Administration Office in Strakonice and whose insurance premium debt and penalty was recovered by administrative or judicial enforcement. Objective of the thesis has been achieved. Results of the research will raise awareness of the studied issues and may be used in practice during operation of executions in the district Social Security Administration offices.
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Current problems of self-employed persons pension and sickness insurance in the field of insurance collection and benefits payment and proposals of their solution
KALIANKOVÁ, Ivana
Bachelor thesis is focused on current issues in the pension and sickness insurance of the self-employed, where fundamental changes occurred from 2009 onwards regarding not only collection of premiums but also the benefits provided by these systems. The system of insurance for self-employed persons underwent a long development period, every stage from the very beginning of insurance through interdependence of pension and sickness insurance to their complete separation affected the current behaviour of the self-employed in this field. Premiums should be understood also in terms of coverage of social incidents, which is an illness, injury, disability or old age. The amount of benefits provided from the system depends on the amount of premiums paid and the period of insurance. For this reason, attention in the thesis was paid to the issue of present statutory regulation of premiums, focusing on special-purpose sickness insurance premiums for the self-employed and the subsequent payment of benefits. Also in the field of pension insurance it is necessary to consider whether the premium payers are sufficiently aware of the link between premiums paid and the amount of such benefits, and can responsibly decide on the choice of assessment base, which has an impact on future security in retirement. The objective of this thesis is, based on an analysis of main problems which consist of complexity and comprehensibility of the existing legislation in force for self-employed persons, to suggest changes aimed at simplifying it. The given topic was studied using qualitative research through semi-structured interviews in a relatively narrow circle of self-employed persons with the aim to investigate the status quo, to get a detailed understanding and practical application of the provisions of the Act. Based on the knowledge and experience from practice, questions were prepared, which were answered not only by clients but also by District Social Security Administration Office staff in Strakonice who deal with administration of premiums. Based on evaluation of individual respondents' replies and with regard to the current problems during practical implementation of pension and sickness insurance administration, an opinion was obtained that the existing legislation is complex and confusing for the self-employed. Therefore, measures were suggested, which could be used as tips for possible amendments to legislation in the field of self-employed persons´ insurance premiums.
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Comparison of the income tax base and social insurance assessment base of employees
Mikolášová, Martina ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
Diploma thesis aims to identify, describe and compare the level of current similarity between the base for calculating tax on personal income and base of assessment of social insurance in Great Britain, Ireland, Netherlands and the Czech Republic. Firstly, the thesis generally describes systems of integration of personal income tax and social insurance, the various stages of integration and the arguments for and against integration. Furthermore it describes systems of income tax and social insurance in the individual countries and rules for creating the tax base and the assessment base in these countries. In the last chapter there is comparison between the tax base and the assessment base in each country, and comparison of these two bases between all four countries. At the end of this chapter, there is a proposition of possible changes and suggestions for the Czech Republic, inspired by the tax systems of other described countries. The conclusion is, that there is a convergence of rules for calculating the income tax and social insurance assessment base and the largest differences between these two bases are in the Czech Republic.
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Comparison of personal income tax base and the assessment base of social insurance in selected countries
Sobotová, Dagmar ; Vančurová, Alena (advisor) ; Klazar, Stanislav (referee)
My diploma thesis aims to show at what level is currently the similarity between social insurance and personal income tax, respectively bases for their assessment, in Croatia, Poland, Slovenia and the Czech Republic. The thesis describes the various levels of integration of personal income tax and social insurance, and present arguments for and against this integration. It also describes a system of income tax and social insurance in the given states and also specifically defines the rules for determining the taxable amount of income from employment and the base of social insurance. In the final chapter I compare tax bases and base of social insurance both in the individual countries and between them. There is also the analysis of the tax burden of income from employment. Finally, the reason of my diploma thesis is that the legal regulations of personal income tax and social insurance are among the given states very similar and that there is considerable convergence of the rules for the calculation of personal income tax base from employment income and the basis of social insurance.
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Interactions between income taxes and social insurance
Trávníčková, Jana ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The bachelor's thesis is focused on interactions between income taxes and social insurance according to the Czech Republic law in 2009. At the beginning there are a brief insight into the history of these systems and the characteristics of the current state. The main part of the text is aimed at the determination of natural person income tax sub-bases, legal entity income tax base and the assessment bases for the social security and public health insurance. The emphasis is also placed on (i) the persons who are involved in particular systems, (ii) on the tax rates and (iii) on the payment of taxes/premium.
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