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Analysis of taxation of dependent and independent activities
Sabolová, Gabriela ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
The aim of this thesis is to compare taxation of employee and self-employed in 2016. The thesis is divided into two parts, theoretical and practical research. In the theoretical part, there are defined terms and theoretical aspects of taxation. The practical part consists of comparison of taxation of employee and self-employed at different income levels. Taxation involves personal income tax, health insurance and social security.
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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 of dependent and independent activities now and after 2015
Dolejšová, Světlana ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
The bachelor's work analyzes taxation of persons - dependent and independent activities in 2012 in comparison to Act No. 458/2011 Coll., to amend the laws relating to the establishment of unified collection point and other changes connected with it. The most important changes are commended in the work and how these changes are reflected in the taxation of groups of taxpayers. During the processing of work Act No. 500/2012 has been adopted, which is closely related to taxation of personal income. Some of the major changes that will be implemented under this Act in the taxation of personal income during the period 2013 - 2015 are also mentioned at relevant places of the work.
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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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