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Comparison between taxation of self-employed person and partner of limited liability company
Horčičková, Martina ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
This bachelor thesis deals with the comparison between taxation of self-employed persons and partners of limited liability companies. These legal forms of business were chosen, because of in the Czech Republic are the most widespread. The main aim of this thesis was to determine at what level of profits is more favourable taxation of the self-employed persons and what level is more favourable tax treatment of income earned by partners of limited liability companies. The first chapter explains the issues of income taxes and social insurance. The following chapter describes the differences in the determination of tax base from self-employed person's income. In this chapter are also explained the differences in taxation of different types of income arising from companion of limited liability companies. The last part is focused on comparison of the taxation of selected legal forms of business at the different height of profit.
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Comparison of social-economic status of self-employed persons in labor market in the Czech republic and Poland in 2014
Filgasová, Anežka ; Pavlíček, Tomáš (advisor) ; Kotýnková, Magdalena (referee)
This bachelor's thesis deals with the comparison of social-economic status of self-employed persons in the labor market in Czech republic and Poland. Self-employed persons constitute a significiant share of total employment. In the theoretical part of my thesis are briefly described economies of both countries, further is defined the concept of self-employed person and the historical development of self-employed is also described. This part also describes advantages and disadvantages of this form of employment and includes an explanation of "švarcsystém" ("blacksystem"), which is closely related to the self-employment. Practical part of my thesis presents a comparison of the tax burden of self-employed persons in both countries and comparison of the tax burden of the employees and self employed persons on model examples. This part also compares the current share of self-employed on total employment and shares of self-employed in each sector in both countries. In this part is described the historical development of the self employed persons from 1993 til now.
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Comparison of taxation of individuals in selected EU countries
Vágnerová, Pavlína ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this bachelor thesis is the comparison of personal income tax, especially salaries of employees in the Czech Republic, Slovakia, Austria and Germany. I compare structural elements of the tax and system of the social security in each country in the first part of the thesis. Then I count total paid tax, social and health insurance and total contributions to the public budget per year for each taxpayer who represents stated income groups. My calculations are done in model examples. I compare the final paid personal income tax and total contributions to the public budget from the examples in each country in the final part of the thesis. I count effective tax rates of each country in different tax zones from the data in model examples. The Czech Republic is the country where the smallest personal income tax is paid. The highest tax is paid in Austria and in Germany. At the end of the thesis there is the summary of the obtained results and recommendations for the Czech Republic.
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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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