National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Taxation of Employee benefits in the chosen EU countries
Nguyenová, Phuong ; Rytířová, Lucie (advisor) ; Finardi, Savina (referee)
This diploma thesis aims to compare taxation of employee benefits in particular EU countries and identify their impact on employees and also employers. The main goal is to summarize the procedures that need to be done when dealing with benefits as well as state several suggestions for prospective reader. The thesis is divided into four chapters. First chapter defines employee benefits. Second chapter analyses benefits from employee's and employer's point of view. Third chapter gives detailed overview of benefits' taxation in selected countries of European Union. These countries are the Czech Republic, Slovakia and Austria. Finally last chapter contains several practical examples which show how to proceed when determining the amount of tax, while simultaneously comparing the differences in taxation between countries.
Social security insurance and the impact on the pension system
Bennerová, Barbora ; Urbánek, Václav (advisor) ; Bušovský, Ladislav (referee)
Nowadays the issue of social policy is the subject of extensive discussions. This inlcude not only the EU Meber States, some fundamental changes interfere in its operation. The main aim of my work is to highlight the strengths and weaknesses of the pension system, the basic pillar of the interim financing in relation to Social Security retirees, as an expression of state social policy in relation to how social security premiums, and other factors influence the Czech pension system and what I would propose for solutions.
The analysis of the tax policy of social protection in the Czech Republic from 1993
Jacková, Marie ; Vítek, Leoš (advisor) ; Pavel, Jan (referee)
The first part of the final thesis describes social security contributions in 1992. In the second part is analysed the system of social security contributions and health contributions in 1993 in connection with the tax reform in the Czech Republic. The third part deals with main changes of contributions structure. Basic laws are the social security contribution act No. 589/1992 Coll. and the health contribution act No. 592/1992 Coll.. In the last part is analysed development of contributions in term of international comparisons or depending on variables such as rate of unemployment or gross domestic product.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.