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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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Comparison of the tax burden of employees in the Czech Republic and in Sweden
Štáhl, Jiří ; Kubátová, Květa (advisor) ; Morávková, Jana (referee)
The purpose of this master thesis is comparison of the tax burden of Czech a Swedish employees. The first part describes tax systems of both analyzed states focusing on the taxation of income from employment according to the 2016 legislation in order to successfully perform the calculations in the following sections. The second, practical part is dedicated to the comparison of selected indicators. It consists of two parts. The first is focused on the calculation of average effective tax rate for various income groups and various types of taxpayers. The next part compares values of redistribution indicators, which are interval and global progressivity indicators (Lorenz curve, Gini coefficient). The final section is devoted to the comparison of conclusions of this thesis with conclusions of thesis with similar subject, that have been successfully defended.
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Taxation of income from employment in the Czech Republic and in Germany
Malá, Hana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The purpose of this master thesis is comparing the taxation of income of employees in the Czech Republic and Germany. The theoretical part is focused on describing the taxation of income of employees in both analyzed states. This part also includes an explanation of the social insurance system in both countries. The empirical part of thesis oncentrates on a comparison between the tax burden of Czech and German employees among various income groups and various taxpayer. The tax burden is then compared with the effective tax rate. The final section of this thesis compares values of redistribution indicators, such as indicators of interval and global progressivity (Lorenz curve, Gini coefficient.
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