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Taxation of Chosen Set of Taxpayers
Jandová, Zuzana ; Václavíčková, Pavla (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxation of student´s incomes. It analyzes the impacts of so-called tax reform in the regard of personal income tax with effect from 1. January 2008, it targets also the years 2007, 2008 and 2009. My bachelor thesis includes instructions, procedures, practical examples and necessary information for understanding the system of taxation of incomes of physical persons and the correct process of personal income-tax return. Target of this thesis is to optimise tax liability of students by finding the optimal variant of taxation when criteria are given. Student´s social and health insruance problems are also included in this work.
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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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Impact of the hypothetical insurance in the personal income tax base
Šatrová, Anna ; Tepperová, Jana (advisor) ; Petrovická, Ivana (referee)
This dissertation aims to verify assumption regarding the impact of a hypothetical insurance in the tax base of the personal income tax. Specifically, to verify the assumption that the hypothetical insurance is more advantageous for foreign employees after taking into account maximum ceilings of contributions than the insurance actually paid or vice versa, and that there is no discrimination of foreign workers in relation with the increase of the tax base for the amount of the hypothetical insurance. This work defines basic concepts, development of the hypothetical insurance, describes the social insurance system and finally compares real and hypothetical insurance.
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The impact of labor productivity on the dynamics of wages and working expensiveness of selected farms
ŠIMŮNKOVÁ, Lucie
The thesis is focused on assessing the impact of labor productivity on the dynamics of wages and working expensiveness of selected farms. In the theoretical part, the labor productivity, the actual measurement and relationship to the average wage. Attention is also paid wages, payroll forms, moving components of wages and super wage. The practical part is focused on a comparison of wages in the agricultural sector with the national average, as well as the influence of the change in average labor productivity and average wages to average labor Cost in 74 farms for 2005, 2008 and 2009. In conclusion, it considered whether the development of wages over time is a reasonable development of labor productivity over the period 2005-2010.
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International comparison of the tax base of personal income
Ondráček, Jiří ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
Method of defining the tax base is important for the correct determination of the amount of tax. With taxes on personal income is closely related to health insurance and social security burden on the same taxpayer income as the income tax. Relation between the income tax and health insurance and social security may be different. The work discusses how should be a tax base of personal income according to the theory and then defined three models of the income tax base with regard to (non) inclusion and (non) deductibility of insurance premiums from the tax base, which are used in subsequent analysis of labor income taxation in OECD. In the Czech Republic, the issue is very obsolete since the tax reform in 2008. From this year is the taxable income of individuals "super salary". The tax reform in 2015 will be again a change in the income tax base. The work is examined in detail legislative development of personal income tax between years 2008 and 2015. In the final part is analyzed creation of the tax base in individual OECD countries. Countries are classified according to the method of determining the tax base. The analysis showed that the most widely used model of tax base is a narrow tax base. Although broad tax base uses a 5 OECD members countries. In Hungary has broad tax base exactly the same form as in the Czech Republic. However, elements of a broad tax base can be found in other countries.
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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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Implication of personal income tax changes for employee to 1th January 2008
DUBOVÁ, Michaela
The objects of diploma thesis is resolved tax implication of personal income, it includes also changes of social and health insurance approved on 1th January 2008. Most important changes in personal income tax by employee were within year 2007 and year 2008: {$\bullet$} change of basic wage of personal income tax, {$\bullet$} change of tax rate, {$\bullet$} cancellation of community taxation of spouses, {$\bullet$} cancellation of tax effect for insurance, {$\bullet$} implementation of maximal base of assessment. All tax payers of personal income tax got better salary in year 2008 than in year 2007 depending upon modification of salary calculation. People with highest personal incomes had best salary because they saved money for social and health insurance and also reduction of tax rate. Taxpayers with minimum incomes paid increased personal tax in year 2008, but they got higher tax bonuses. Taxpayers with gross salary CZK 20 000 {--} 30 000 had worst position in research. Their net salary was increased only for 4 {--} 5 %.
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Tax Optimalization of The Business Subject
DUŠÁKOVÁ, Veronika
The aim of this thesis is tax optimisation of legal income tax. Several options are suggested about how to diminish tax liability of an enterpreneurial subject. Out of many options, the most advantageous way was shown to be providing a grant for public utility purposes and acquisition of long-term tangible property. If the company decides for donation of money for public utility purposes or another suggested option of tax optimalisation, the amount of money paid into the state budget of the Czech Republic will decrease.
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Flat Tax Slated to Czech Republic
KUBEŠOVÁ, Věra
Introductory part of my thesis is aimed to describe the flat tax theory, its functioning and basic ideas of its presence as was described at the most elementary level by Robert Hall and Alvin Rabushka, American economists from Stanford{\crq}s University. I further describe reasons of the flat tax implementation in Slovakian environment because we used to share same cultural, political and economic history with this state. In the following passage of my thesis I analyzed a participation of particular taxes on Czech Republic{\crq}s public revenue budget. Next I defined the flat tax concepts including its rates introduced by the leading political parties of Czech Republic. I worked on a predictability of the tax revenue development when the flat tax is effective, while applied to model families. In the final capture I described the possible flat tax implementation impact on public budgets deficit financing in Czech Republic.
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Providing benefits to employees from the point of view of company tax optimisation
VEJBOROVÁ, Hana
The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.
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