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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Quantifying the impacts of introducing a Single Collection Point
 Boreš, Martin ; Tepperová, Jana (advisor) ; Finardi, Savina (referee)
In this diploma thesis, "Quantifying the impacts of implementation of the second phase of the introduction of a Single Collection Point", the reader will become familiar with the impacts of the implementation of the second phase of a Single Collection Point - the law on public insurance and administration of income tax of individuals and some provisions of the Act to amend the Acts relating to the establishment of a Single Collection Point and other changes in tax and insurance laws. The first descriptive part is devoted to the development of the project "Single Collection Point" as a whole. The main goal of this work is to identify the impacts on different groups of taxpayers because of the full implementation of the second phase of a Single Collection Point. Processing of the obtained information, I come to the main conclusion that the full implementation of the second phase of a Single Collection Point entails a reduction in the tax burden for the self-employed people, increase the tax burden for the people without taxable income and then also shift the tax burden from the employer to the employee.
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Trends in reorganization of tax administration in CR: specialized financial office, merger of the tax and custom administration
 Štefek, Michal ; Láchová, Lenka (advisor) ; Dugová, Alena (referee)
The aim of the diploma thesis is to analyze the current legislation Act 531/1990 Coll. about the local financial authorities from the 28th November 1990, and in particular its amendment by the Regulation No.199/2010 Coll. from the 24th May 2010, which was the cause of the creation of Specialized Financial Office and Directorate General for Finance. Another objective is to describe the already present special tax offices for large taxpayers in foreign countries when comparing the Czech and foreign special tax offices characteristics and impacts of their activities. Furthermore the thesis discusses the merger of the tax and customs administration, evaluation of its current status and estimation of its future development in the Czech Republic that is based on a study of similar already operating models abroad. All parts of the thesis consist of the evaluation of current situation. In the conclusion is evaluated the impact and result of the reorganization of tax administration and its current status. Further it consists of the recommendations for its future development based on the findings and examples of international good practice.
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