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Cancellation of Supergross Salary and Its Impact on Effective Tax Burden of Tax-payers
Němčanská, Veronika ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with analysis of the effects of cancellation of super-gross wages on the tax burden of personal income of the taxpayers. The theoretical part of the thesis defines basic concepts related to personal income taxes, including a description of the super-gross wage, and then clarifies the method of calculating wages in accordance to applicable legislation of the Czech Republic as of 31 December 2020. In the practical part of the thesis, the proposed changes in the way of personal income taxes calculations are summarised and compared. Then, the thesis deals with the impact of the cancellation of super-gross wages in relation to employees, where model examples are used to compare tax burden of taxpayers in 2021 against 2020. At the end of the thesis, there is evaluated impact rate of the cancellation of the super-gross wage on a particular taxpayer. There was drawn up a tax return with identical incomes for years 2020 and 2021.
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Globální minimální efektivní korporátní daň
Hustáková, Klára
The objective of the bachelor thesis "Global Minimum Effective Corporate Tax" is to determine the impact of the introduction of a minimum effective corporate tax for selected groups of multinational enterprises based in the EU, in particular in relation to the impact on selected tax-related indicators. The bachelor thesis fo-cuses on the current and evolving issue of global taxation of multinational enter-prises. The theoretical part defines the concepts related to international taxation and multinational enterprises. Furthermore, the thesis examines in detail the OECD proposal and its two pillars. The practical part utilizes the findings from the previous sections to calculate the top-up tax for a group of companies based in the EU. The thesis argues that the current system of corporate taxation is outdated, and that the BEPS project represents a significant change in international taxation. The aim of the BEPS project is to increase transparency, reduce tax competition and promote fair taxation of multinational enterprises.
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Solidarity tax increase and super-gross wage from the point of view of effective tax rate
ŠKARYDOVÁ, Lucie
The diploma thesis focuses on the personal income tax, specifically on the component of solidarity tax increase and the concept of super-gross wage. These two tax institutes have been in the past years a frequently discussed topics, up to 2021 when finally they were cancelled and at the same time, there was a return back towards progressive taxation of natural persons. The objective of this diploma thesis is to evaluate the institute of solidarity tax increase and super-gross wage in chosen taxpayers, using an effective tax rate, based on model situations relating to the given issue in 2020 - 2022. The theoretical part, except other things, introduces basic information and construction elements of personal income tax. The practical part of the diploma thesis focuses on the personal income tax calculation per tax periods of 2020, 2021 and 2022. For the calculation of tax, three taxpayers (an employee, a business owner, a property lessor) are chosen in whom two situations (low and high income) are being evaluated. In chosen payers, an annual tax amount after discount is calculated per each situation. Subsequently, the individual situations are evaluated based on an effective tax rate. In the thesis conclusion, the evaluation of super-gross wage institute is introduced as well as the evaluation of the solidarity tax increase.
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Income Tax from an employment aktivity for a selected group of taxpayers
ŽALUDOVÁ, Kristýna
The thesis deals with the issue of tax burden for selected subjects. As a general rule, every working person pays a tax from their incomes. For every taxpayer applies the same amount of income taxation. In the Czech Republic it is called the nominal tax rate and presents 15%. Despite this fact, each income has their own real tax rate. This happens due to tax advantages, rebates and state contributions, which is individual for each taxpayer. The thesis introduces the definition of taxes, tax system in the Czech Republic and mainly is focused on personal taxes. Subsequently, the thesis handles with calculating nominal and real tax on chosen subjects. Using a data analysis of the taxpayer, their real tax rate was determined and then compared with the nominal one. The conclusion evaluates the impact of the tax burden on taxpayers.
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Cancellation of Supergross Salary and Its Impact on Effective Tax Burden of Tax-payers
Němčanská, Veronika ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with analysis of the effects of cancellation of super-gross wages on the tax burden of personal income of the taxpayers. The theoretical part of the thesis defines basic concepts related to personal income taxes, including a description of the super-gross wage, and then clarifies the method of calculating wages in accordance to applicable legislation of the Czech Republic as of 31 December 2020. In the practical part of the thesis, the proposed changes in the way of personal income taxes calculations are summarised and compared. Then, the thesis deals with the impact of the cancellation of super-gross wages in relation to employees, where model examples are used to compare tax burden of taxpayers in 2021 against 2020. At the end of the thesis, there is evaluated impact rate of the cancellation of the super-gross wage on a particular taxpayer. There was drawn up a tax return with identical incomes for years 2020 and 2021.
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Měření zdanění důchodu plynoucího z práce v evropských zemích
Řezníčková, Zuzana
ŘEZNÍČKOVÁ ZUZANA, Measuring the taxation of income derived from work in European countries. Thesis. Brno: Mendel University, 2018. The diploma thesis deals with the analysis in the field of effective taxation with a focus on income tax of individuals. Part of the thesis is also a proposal for a possible improvement in the field of income taxation in the Czech Republic. The literary research contains basic concepts concerning the tax systems of selected countries, effective tax rates, elements influencing this tax and also income inequality.The practical part is composed of two units. The second is about redistribution of income within the countries surveyed. The conclusion contains suggestions and recommendations that lead to the goal of the thesis.
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Taxation of income from the employment of a tax resident of the Czech Republic
GAJANOVÁ, Daniela
The aim of this master thesis is to compare the tax burden of income from employment in the Czech Republic and Austria and to calculate the amount of tax paid by a tax resident of the Czech Republic on foreign income. In the theoretical part, there are mentioned basic informations about the tax system of the Czech Republic and Austria. First of all the issue is a way to determine the tax base, what tax rates are in each country and wheater the tax can be reduced by some amounts. In the practical, the knowledge is applied to the calculation of payroll tax in the Czech Repub-ic and Austria. It compares the differences in the calculation and the amount of tax in both countries and evaluates the tax burden on the gross income of a resident of the Czech Repub-lic working abroad. It also describes the method of taxation of foreign income in the Czech Republic. It was found that the income tax burden in Austria is higher than in the Czech Republic. In the Czech Republic, the effective rate even reaches negative values - the tax bonus is paid out. Considering the high tax rates in Austria, this situation will never occur.
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Taxation of labour in Bulgaria
Conevová, Ema ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also an interval and global progressiveness that are used to measure the progressivity of the personal income tax in the Czech Republic and Bulgaria. In conclusion, there is a summary of the findings and aims of this thesis.
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The impact of the economic crisis on the effective burden on businesses in the Czech Republic
Bajanová, Anna ; Kubátová, Květa (advisor) ; Borůvková, Aneta (referee)
In my diploma thesis, I deal with an issue of effective corporate tax rates. The effective tax rate expresses the real tax burden of companies. The effective tax rate is different from the statutory tax rate due to the impact of tax legislation. The aim of my diploma thesis is to analyze the impact of changes in legislation on the level of effective tax rate for companies divided by size and for companies divided by industry. The first chapter describes the crisis in the world and its consequences on taxation in the Czech Republic. In the second chapter I analyze the impact of legislative changes on the level of effective tax rate during the monitored period, i.e. in the years 2006-2016. The third chapter deals with the classification of methods of calculating effective tax rates. In the last chapter, I analyze the impact of changes in legislation on the development of effective tax rates for companies divided by size and for companies divided by industry.
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