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A single place of collection regarding employment
Sedláčková, Jana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis is divided into 5 chapters. The thesis is supplemented by 7 attachments. The thesis deals with the single place of collection, with the reform of tax and insurance payments collection. Introduction of the single place of collection would radically change the field of taxes and insurance payments imposed in connection with employment. This thesis compares the legislation of the end of 2013 and the legislation proposed by the draft of act on public insurance payments and personal income tax administration. The latter one is compared in key different aspects with legislation of the act No. 458/2011 Coll., on Amendment of Acts in Connection with Establishment of Single Place of Collection and on Other Amendments to Tax and Insurance Acts. The brief definition of the single place of collection through its main goals and principles in the first chapter is followed by the chapter on the history of the single place of collection project. The failure to follow the schedule as well as the participation of the World Bank is pointed out. The legislative process of the acts and the Senate legal measure implementing the first phase of the single place of collection is briefly described. The third chapter composes of two crucial parts. Firstly, the legislation of public health insurance,...
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Elektronizace daňové správy a její efektivita
Chaloupková, Gabriela
The topic of this bachelor thesis is Electronisation of tax administration in the Czech Republic. Theoretical part explains the tax system of Czech Republic and the fundamentals of electronisation in the tax administration including the project Smart administration that contains the whole public administration. Practical part analyses foreign tax systems of Slovakia, Austria, Germany and Great Britain. After evaluating foreign tax systems this thesis gives optional solutions for more effec-tive and easier tax collecting process in the Czech Republic.
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Quantifying the impacts of introducing a Single Collection Point
Boreš, Martin ; Tepperová, Jana (advisor) ; Finardi, Savina (referee)
In this diploma thesis, "Quantifying the impacts of implementation of the second phase of the introduction of a Single Collection Point", the reader will become familiar with the impacts of the implementation of the second phase of a Single Collection Point - the law on public insurance and administration of income tax of individuals and some provisions of the Act to amend the Acts relating to the establishment of a Single Collection Point and other changes in tax and insurance laws. The first descriptive part is devoted to the development of the project "Single Collection Point" as a whole. The main goal of this work is to identify the impacts on different groups of taxpayers because of the full implementation of the second phase of a Single Collection Point. Processing of the obtained information, I come to the main conclusion that the full implementation of the second phase of a Single Collection Point entails a reduction in the tax burden for the self-employed people, increase the tax burden for the people without taxable income and then also shift the tax burden from the employer to the employee.
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Information systems in state administration
Růžičková, Veronika ; Benáčanová, Helena (advisor) ; Pachtová, Iva (referee)
This thesis deals with information systems (IS) of state administration, focusing on three major information systems -- IS of tax administration, Česká správa sociálního zabezpečení (ČSSZ), Všeobecná zdravotní pojišťovna (VZP). The first part describes the specifics of information systems in state administration and strategies and objectives of the Czech Republic in the field of e-government and development of competitiveness. There are also introduced three mentioned information systems. In the second part is an analysis and evaluation of the ADIS (Automatizovaný daňový informační systém). The analysis is supported with the examples of how the IS works in practice. The future direction of the three information systems will be heavily influenced by the planned introduction of a unified revenue collection agency (JIM). In this work are considered important assumptions and aspects of the project JIM that must be considered before its implementation. The main contribution of this work is a referral from a general level of the claim to a more detailed analysis of the specific IS in state administration supported by examples of its operation in practice. The work serves as an information base for the verification of general assertions about information systems in state administration and for additional information about the current state of information systems of tax administration, Česká správa sociálního zabezpečení, Všeobecná zdravotní pojišťovna.
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Limitations and Possibilities of a One Collection Point
Kubantová, Kateřina ; Tepperová, Jana (advisor) ; Pšurná, Pavla (referee)
The work deals with a one collection point, which should reduce administrative costs for taxpayers and government, the impact of its introduction, risks and benefits that accompany it. The work is divided into three parts, two them are theoretical and one practical. The first part deals with the historical development of tax administration in the Czech Republic, the second part deals with the current system of tax and customs administration, current administration of social security and health and accident insurance. The last third part is practical and focused on a one collection point, changes that it entails, as well as evaluation of these changes.
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