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Cancellation of Supergross Salary and Its Impact on Effective Tax Burden of Tax-payers
Němčanská, Veronika ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with analysis of the effects of cancellation of super-gross wages on the tax burden of personal income of the taxpayers. The theoretical part of the thesis defines basic concepts related to personal income taxes, including a description of the super-gross wage, and then clarifies the method of calculating wages in accordance to applicable legislation of the Czech Republic as of 31 December 2020. In the practical part of the thesis, the proposed changes in the way of personal income taxes calculations are summarised and compared. Then, the thesis deals with the impact of the cancellation of super-gross wages in relation to employees, where model examples are used to compare tax burden of taxpayers in 2021 against 2020. At the end of the thesis, there is evaluated impact rate of the cancellation of the super-gross wage on a particular taxpayer. There was drawn up a tax return with identical incomes for years 2020 and 2021.
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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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Abolition of Super-Gross Wage in the Czech Republic through the lens of the Multiple Streams Framework
Kalina, Martin ; Ochrana, František (advisor) ; Kohoutek, Jan (referee)
In general, the changes in the area of taxation do not represent anything exceptional. But sometimes a change comes along that leaves a more significant mark on people's minds as the super-gross wage did. It came into being in 2008, as part of the reform of public finance of that time. Despite numerous attempts and efforts to cancel it, it lasted for 13 years. It was finally cancelled at the end of 2020 amid the COVID-19 epidemic. The final thesis, therefore, focuses on its definitive abolition. The aim of the diploma thesis is to examine the abolition of super-gross wage from the point of view of public policy and to understand the process of the abolition of super-gross wage in the Czech Republic with regard to both the policy stage of agenda setting and the policy stage of decision making. The thesis looks at the research problem through the lens of the multiple streams framework. It is conceived as a qualitative case study, where the data represent media outputs that are analysed using thematic analysis.
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Solidarity tax increase and super-gross wage from the point of view of effective tax rate
ŠKARYDOVÁ, Lucie
The diploma thesis focuses on the personal income tax, specifically on the component of solidarity tax increase and the concept of super-gross wage. These two tax institutes have been in the past years a frequently discussed topics, up to 2021 when finally they were cancelled and at the same time, there was a return back towards progressive taxation of natural persons. The objective of this diploma thesis is to evaluate the institute of solidarity tax increase and super-gross wage in chosen taxpayers, using an effective tax rate, based on model situations relating to the given issue in 2020 - 2022. The theoretical part, except other things, introduces basic information and construction elements of personal income tax. The practical part of the diploma thesis focuses on the personal income tax calculation per tax periods of 2020, 2021 and 2022. For the calculation of tax, three taxpayers (an employee, a business owner, a property lessor) are chosen in whom two situations (low and high income) are being evaluated. In chosen payers, an annual tax amount after discount is calculated per each situation. Subsequently, the individual situations are evaluated based on an effective tax rate. In the thesis conclusion, the evaluation of super-gross wage institute is introduced as well as the evaluation of the solidarity tax increase.
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Cancellation of Supergross Salary and Its Impact on Effective Tax Burden of Tax-payers
Němčanská, Veronika ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with analysis of the effects of cancellation of super-gross wages on the tax burden of personal income of the taxpayers. The theoretical part of the thesis defines basic concepts related to personal income taxes, including a description of the super-gross wage, and then clarifies the method of calculating wages in accordance to applicable legislation of the Czech Republic as of 31 December 2020. In the practical part of the thesis, the proposed changes in the way of personal income taxes calculations are summarised and compared. Then, the thesis deals with the impact of the cancellation of super-gross wages in relation to employees, where model examples are used to compare tax burden of taxpayers in 2021 against 2020. At the end of the thesis, there is evaluated impact rate of the cancellation of the super-gross wage on a particular taxpayer. There was drawn up a tax return with identical incomes for years 2020 and 2021.
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Personal income taxation
Vašíček, David ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Personal income taxation Abstract This diploma thesis comprehensively discusses the topic of personal income taxation, both in terms of general tax theory and specific personal income tax. One of the aims of the thesis is to highlight some problematic aspects of this taxation. The main sources for this thesis are, in addition to monographs and selected Internet sources, mainly legal regulations. The thesis is divided, apart from the introduction and conclusion, into four main chapters. The first chapter called General part of tax law deals with the concept of tax, introduces a general classification of taxes with the subsumption of personal income tax, describes the tax system of the Czech Republic and deals with the basics of each tax - construction elements of the tax. The second chapter, with the title Legal regulation of personal income taxation, describes the main sources of this legislation in their formal sense. The constitutional anchoring of taxes, tax laws and some sub-legal norms are discussed. The third chapter, called Construction elements of personal income tax, is considered the core of the whole thesis. The basic and other construction elements, by means of which this tax is defined and without which it could not exist, are analysed in detail. Among others, this chapter deals with subjects...
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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015
Váňa, Václav ; Krebs, Vojtěch (advisor) ; Brabec, Petr (referee)
The thesis entitled Comparison of revenue and expenditure of the state budget for the self-employed and employees for the entire active and retirement period of life of individuals under conditions of 2015 deals with how, whether and under what conditions the self-employed are less taxed than their colleagues working in full-time employment with a comparable income. The model example points out the income threshold at which individual is better off being self-employed, and when it is more advantageous from the viewpoint of the state to be an independent contractor, not an employee. The models include the self-employed, who are misclassified as well as factors such as different amount of sick leave, lower pensions, lower unemployment benefits caused by lower deductions for social insurance, and other factors that are not immediately obvious but markedly influence the total amount of income and expenses to the state of the individual when working as self-employed or an employee.
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Is Super-gross Wage Really Super-gross, World Nonstandard Mistake?
Braunová, Veronika ; Bartoň, Petr (advisor) ; Brožová, Dagmar (referee)
Super-gross wage is a gross wage increased by social insurance contributions paid by the employer. Since its introduction in the Czech Republic its non-standard has been discussed. The theoretical part alerts that the logic of super-gross wage is indisputable because it reveals the total wage costs of the employer per employee, leads to higher transparency between the employee and the state and finally social insurance contribution is a benefit paid by the employer to employee which increase his welfare so it should enter the tax base. A gross wage widespread with any benefit or allowance paid by the employer is for the purposes of this thesis entitled as a "super-gross wage". Analysis of the personal income tax shows that super-gross wage is non-standard worldwide but not unique. "Super-gross wage" is on the other hand a standard method of taxation of personal income used in 45 % of analysed countries.
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