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Comparison of Personal Income tax in the Czech Republic and Germany
Tobola, Nicolas ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the issue of personal income taxation in the Czech Republic and Germany. In the theoretical part, the basic concepts and methods of taxation of natural persons are analyzed step by step in both mentioned countries. In the practical part, these methods are compared to each other on specific examples. After that, the possibilities of a tax optimization are proposed. The conclusion of the thesis is about the valorization of the examined countries based on the results and then one of the system is chosen as preferable for natural persons.
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Taxation of income of natural persons resulting from emloyment
Lísková, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.
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Comparison of Personal Income tax in the Czech Republic and Germany
Tobola, Nicolas ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the issue of personal income taxation in the Czech Republic and Germany. In the theoretical part, the basic concepts and methods of taxation of natural persons are analyzed step by step in both mentioned countries. In the practical part, these methods are compared to each other on specific examples. After that, the possibilities of a tax optimization are proposed. The conclusion of the thesis is about the valorization of the examined countries based on the results and then one of the system is chosen as preferable for natural persons.
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Taxation of income of natural persons resulting from emloyment
Lísková, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.
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Tax of income of individual in 2006 and its comparation with Slovakia
HŮLOVÁ, Petra
Czech and Slovak Republic were one state before 1993. Laws of taxes in the both countries have the same basic in law number 586/992 Sb. Fourteenth´s dividing brought differences between calculation in tax of personal income. Histories of both systems of taxes and main differences are decribed in the theoretical part. Six examples with main diffrences were chosen to the practical part. Each part connect themselves. Main aim is description of main differences in laws of Czech and Slovak Republic. Next aim is comparing of advantageous taxation. I can positively say that taxpayer in the Czech Republic have better conditions than in Slovak Republic. Both laws firstly differentiate in lump expenses regarding income from enterprise, rates of taxes, taxable parts of tax base or tax reduction. Tax reduction is more advantageous than taxable parts for taxpayers. This method is specific for Czech Republic.
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