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National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Empirical Analysis of the Usage of Flat-rate Expenditures in the Czech Republic
 Švihlíková, Aneta ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The Thesis analyses extent of the usage of flat-rate expenditures in the Czech Republic with respect to taxpayers with self-employment income according to § 7 of the Act on Income Taxes and with rental income according to § 9 of the Act on Income Taxes. Based on the total number of taxpayers with incomes, who may use the flat-rate expenditures, and the number of taxpayers, who actually use them, the relationship between the legislative amendments of the Act on Income taxes in the years 2008 -- 2013 in the area of flat-rate expenditures and the frequency of the usage of flat-rate expenditures in individual years is investigated. These facts, considering the taxpayers with incomes according to § 7 of the Act on Income Taxes, are examined with respect to the type of their main activities. Particular attention is devoted to legal restrictions in 2013 and their impact on taxpayers based on the income level and on taxpayers claiming a tax deduction for a spouse without income and a tax benefit for a dependent child.
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Comparison of taxation dependent and independent activities now and from 2015
 Jiroušek, Karel ; Vančurová, Alena (advisor) ; Bušovská, Monika (referee)
This thesis deals with the comparison of tax burden dependent and independent activities. Comparison of the current legislative standards proposed reform of public budgets with effect from 1 January 2015, specifically those relating to taxes and levies . The aim is to highlight the current situation where taxation is dependent activity significantly higher than independent. Then summarize all the changes related to tax personal income ( falling under the partial tax bases pursuant to § 6 and § 7 of the ITA) . In conclusion, assessing the impact of these changes, the initial issue of taxpayers deciding what action to perform depending on the tax burden.
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The Influence of Increase in Number of Inhabitants on the Tax Revenues of City of Brandýs nad Labem
 Frydrýšková, Jana ; Sedmihradská, Lucie (advisor)
The purpose of this work is to analyse dependence of tax revenues on a number of inhabitans and to demonstrate it on the example of the particular municipality and to compare the acquired data with the national average. In the first part possible sources of financing are defined and tax revenues development is described. In the second part I focuse on a selected municipality with regard to certain characteristics of tax revenues and the number of inhabitants of this municipality. In the third part the detail analysis is carried out that examine dependence of tax revenues on number of inhabitants and provides a comparison of analysed characteristics of selected municipality with data applying for the Czech Republic.
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