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Personal income taxation in the United States of America on federal and state level
Spáčilová, Ivana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Personal Income Taxation in the United States of America on Federal and State Level The main aim of this thesis is to show the complexity of personal income taxation in the United States of America, by explaining the system of taxation and the main changes of the personal income taxation for the last ten years, under the influence of Economic Growth and Tax Relief Reconciliation Act, which was passed in year 2001. The system of this work is divided into four main parts. The role of the first part is to show the history of the taxation which led to the today's personal income taxation system, followed by second part with the explanation of system of the personal income tax of individuals, shown in details with the differentiated statuses of subjects, deductions, progressive tax brackets and tax credit for the taxpayers. The third part shortly describes personal income taxation system in the state of Maryland to show a different layer of the taxation system with its rules. The fourth part reflects the changes of the tax system in the last decade, which were brought by EGTRRA, with its affects on various groups of taxpayers and the effect on the economy of the country. These four parts together should create a picture of the system and its functioning of the personal income taxation in the United States of America.
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The research and development tax incentive
Soukup, Petr ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this thesis is to evaluate research and development tax incentives in the Czech Republic since the introduction of the research and development deduction into the current legislation. The subject of this work is a comparison of tax incentives in selected countries, the form of research and development tax incentives in the Czech Republic with regard to legislative sources and analysis of indirect support in the Czech Republic. Most of the selected countries support research and development indirectly through tax credit or deduction of eligible costs. Indirect support through deduction of research and development costs is implemented in section 34(4) of the Czech Republic Income Tax Act and is valid since 2005. The growth of indirect support and its dependence on the research and development spending shows the regression analysis presented in the conclusion.
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Why People Decide for the Premature Retirement
BUMANOVÁ, Markéta
This document deals with present claims to pension payment and to amount of recognized payment, as well. It is divided into two parts {--} theoretical and practical. The theoretical part describes shortly the constitution of the social state and its incomes policy. It goes on from the formation of the social security to the formation of the modern pension systems. This document outlines history of the establishment of the pension insurance in The Czech Republic since 1918. It describes trend and changes in the sphere of the claims and amounts of the pension payments. It includes newly the nominated reforms of the pensions that have been accepted partly and that shall be valid from 1st of January, 2010. Practical part includes the field research via questionnaire. Respondents (clients of the District administration of the social security in České Budějovice who inform themselves or who ask for the premature old age pension) answer the questions concerning their motives that result in applying for the claim. Practical part shows clients´ motivation that entail the retirement before the legitimate claim for the pension payment comes on.
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