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Comparison of Personal Income tax in the Czech Republic and Poland
Koktová, Lucie ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis compares the taxation of individuals in the Czech Republic and Poland. The theoretical part describes the basic concepts in tax issues and tax systems in both countries. The next section describes the procedures for taxing employees. And the third presents model examples with the procedure of calculating the net wage. The last part deals with the comparison of the results from the numerical part and proposals for the optimization of the tax burden.
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History in Taxation of Incomes from Employment
Hortová, Monika ; Staňková, Hana (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the development of taxation of individuals from employment from 2000 to present. It takes into account not only income tax but also the burden of social and health insurance. The aim is to describe and evaluate the various changes in the taxation of individuals from employment in time and then to show examples of the model, what impact it had on the taxpayers and their tax obligations as well as taking into account the social and health insurance.
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Development of Personal Income Tax from Dependent Activities
Válek, Lukáš ; Hradský, Pavel (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis deals with tax employment income from 2003 to present. It is not focused on tax employment income entirely, but it includes also health insurence and social security. The aim of the bachelor’s thesis is to compare progress of personal income tax from 2003 to present. It deals with individual restriction in depth. In practical part, it is applied to the person, who works on the basis of employment.
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Personal Income Tax Optimization
Salajková, Lenka ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the optimization of income tax of a specific natural person for a given tax period. The aim of this thesis is to achieve the smallest possible tax burden. The theoretical part presents the concepts and procedures related to personal taxation. In the practical part several own calculation solutions are proposed using selected methods to optimize the tax liability. The result of this thesis is finding and selecting the optimal method that minimizes the tax burden.
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