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Taxation of income from employment in the Czech Republic and in Germany
Malá, Hana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The purpose of this master thesis is comparing the taxation of income of employees in the Czech Republic and Germany. The theoretical part is focused on describing the taxation of income of employees in both analyzed states. This part also includes an explanation of the social insurance system in both countries. The empirical part of thesis oncentrates on a comparison between the tax burden of Czech and German employees among various income groups and various taxpayer. The tax burden is then compared with the effective tax rate. The final section of this thesis compares values of redistribution indicators, such as indicators of interval and global progressivity (Lorenz curve, Gini coefficient.
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Tax Optimalization of Individual Income Tax
Skopalíková, Miluše ; Hostěradská, Martina (referee) ; Svirák, Pavel (advisor)
This thesis deals with optimization of personal income tax. Theoretical knowledge is applied to the particular entrepreneur, which income tax is optimized by applying different types of expenses, method of depreciation and lump expenses on transport by road motor vehicle. It proposed a certain number of variants of taxation, bearing in there are taken into account the amount of social and health insurance. Then are variants compared and is selected such that, which to the entrepreneur ensure the highest net income.
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Incomes of Authors and their Taxation
Burjánková, Iva ; Chmelíková, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the taxation of personal income, namely income of authors. The thesis compares taxation of income generated by employment and independent activities, including social and health insurance. Further, the thesis describes a special provision on the income af authors in force in 2014.
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Analysis of Tax Impact of the Svarc System
Zlámalová, Jana ; Richtar, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the characteristics of the Svarcsystem, its history and comparison with other countries of the European Union. It will compare the level of taxation and insurance contributions of employees and self-employed persons. The goal is to design the correct procedure for cooperation with self-employed person and point out mistakes repeated in his practice.
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Comparison of Income Tax of Legal Entity in The Context of The Selected EU Countries
Hřebíčková, Jana ; Jašková, Soňa (referee) ; Svirák, Pavel (advisor)
Czech company that focuses on financial modelling and advisory is being introduced in the bachelor’s thesis. The company considers expansion of its services. We will evaluate, whether the company shall seek for new capacities in the Czech Republic, or shall establish its subsidiary abroad. Specifically, we will analyze implications on the income tax of the new legal entity and profit repatriation. As is revealed, these factors have an important impact on such decision, and should be taken into account next to the production costs and general business environment in the respective countries.
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Optimization Rewarding Shareholders Ltd
Hlavatá, Yvona ; Kříž, Petr (referee) ; Kopřiva, Jan (advisor)
This Bachelor thesis is focusing on possible forms of remunerating members of a limited liability company. It analyses the existing way of remunerating a member of a particular company and by means of created models of remuneration it is looking for the most optimal combination of paying out a share in profits, remuneration on the basis of the commercial-law relationship and salary on the basis of the labour-law relationship from the point of view of the tax burden, including the social and health insurance payments by this company.
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Taxation of Incomes from Crafts
Chadimová, Simona ; Halabrinová, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxing of incomes from self-employment. Main objective is to compare tax burden of payers that are doing business on the basis of trade license but with different amount of income with an emphasis social and health insurance. The procedure for the establishment of a free trade with all requirements is also described in this bachelor thesis. I used three model examples for comparing.
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