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impact of the deductible part from tax base and tax allowance to the net salary of the employee
Jansová, Pavla ; Randáková, Monika (advisor) ; Míková, Marie (referee)
Bachelor thesis aims to point out the fact that the effective taxation of personal income from employment does not match the given rate of 15 %, but in reality, at different levels of gross income vary significantly. Theoretical part of this thesis combine findings from the Labour Code and the Income Tax Act, which create a brief but concise basis for the practical part, which point out the differences in taxation on the basis of calculations. The reason for this difference, as it will be explained in the bachelor thesis, are non-taxable part of tax base, tax allowance and child tax credit. The thesis also describes the conditions which are necessary to fulfil for the utilization of these tax "relief".
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Factors of progressivity of personal income tax
Kočíbová, Barbora ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.
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Social Aspect in Income Tax for Selected Households with Children
KOJANOVÁ, Linda
This dissestation deals with an evolution of income tax by families with children since 2005 to 2009. The main aim of the dissertation is to find out if the state has gone down or gone up a tax duty of families with children during 5 years. The mentioned fact will be examined for three model families which have either minimal, average or maximum annual incomes. The state has changed methods of personal income tax calculation three times at a period of five years. Many changes have taken place such as a change of tax calculation structure, a change of non-taxable amounts and tax reliefs which affect a final tax substantially. First of all will be analysed the evolution of payer tax relief, wife tax relief and children tax relief by the model families. The above mentioned tax reliefs I consider for main items which affect the tax duty of families with children.
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