National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Impact of the Implementation of Project "Třeboň - Spa Infrastructure Development" on Motivational Component of Income Tax of Individuals from self-employment
Hájková, Jana ; Krbová, Jana (advisor) ; Peková, Jitka (referee)
The thesis describes realization effects of the project "Třeboň - rozvoj lázeňské infrastruktury" on the ammount of tax income in the city, especially with focus on the development of the part of tax incomes. These incomes receives the city as a share of tax incomes from self-employed persons (by law of budget determination of taxes No 243/2000 Sb.). According to this law each commune receives 30 % of tax from self-employed subjects, which have place of residence in the territory of this commune. This share of the tax is called as "motivation component" and it should motivate communes to create new business opportunities to increase own incomes. The focus of this thesis is an effect assessment of realization of this project on the size of tax incomes in the city Třeboň. There is the model of fiscal federalism introduced in the theoretical-methodological part. This model is used wide in the whole Czech republic to describe incomes of comunes - especially tax incomes. In the practical part there is a description of the implemented project and its effect on particular targets, for example effect on size of income of local taxes and effeck on growth of employment. The main section of the practical part is the evolution analysis of the "motivation component". This evolution of "motivation component" is compared with the evolution of business subjects, which are registered in the city Třeboň (including the description of the regressive evolution).
Payroll accounting in the Czech Republic
Samuelová, Barbora ; Müllerová, Libuše (advisor)
The subject of the presented Bacherol Work is The Payroll Accounting in the Czech Republic. The presented thesis approaches the main principles of the payroll problems and of the Labour Code principles. The theoretical part of the Thesis deals with the different forms of labor-management relations, the duties of employer by the lay off of employees, the remuneration of employees and the extra pays. The work marginally deals with the physical person income tax problems and the social and health insurance problems. In the practical part is given an example of the pay accounting and of the individual operations accounting.

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