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History in the Self-employed Activities Taxation
Heger, Václav ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the natural person incomes from business and other independent activities and assesses its development from 2007 to the present. The aim of this thesis is to describe and evaluate developments in the legislative adjustments of selected enactments affecting the taxpayer´s final tax liability, that are consequently used and incorporated in the design part on the model examples solution.
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History in Taxation of Incomes from Employment
Hortová, Monika ; Staňková, Hana (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the development of taxation of individuals from employment from 2000 to present. It takes into account not only income tax but also the burden of social and health insurance. The aim is to describe and evaluate the various changes in the taxation of individuals from employment in time and then to show examples of the model, what impact it had on the taxpayers and their tax obligations as well as taking into account the social and health insurance.
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Social aspects of taxes
Loubková, Eliška ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...
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Social aspects of taxes
Loubková, Eliška ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...
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International taxation of employees
Koblasová, Zuzana ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
The diploma thesis is focused on the international taxation and local taxation of employee in the Czech Republic and Germany. It includes the both, theoretical and practical interpretation, which is shown by using the model example. In this example is calculated tax for resident in both countries, and the related social security. Using the example verifies the hypothesis which says that the tax wedge for the taxation of married couples with two children is less than the tax wedge on individuals without children. Another goal is to show the differences in the calculation of tax and related deductions from the tax base, tax rate and tax credits. There are shown the differences in the calculation of tax and duties arising for employees in the case of resident and non-resident in both countries and also tax wedge on wage.
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History in the Self-employed Activities Taxation
Heger, Václav ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the natural person incomes from business and other independent activities and assesses its development from 2007 to the present. The aim of this thesis is to describe and evaluate developments in the legislative adjustments of selected enactments affecting the taxpayer´s final tax liability, that are consequently used and incorporated in the design part on the model examples solution.
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History in Taxation of Incomes from Employment
Hortová, Monika ; Staňková, Hana (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the development of taxation of individuals from employment from 2000 to present. It takes into account not only income tax but also the burden of social and health insurance. The aim is to describe and evaluate the various changes in the taxation of individuals from employment in time and then to show examples of the model, what impact it had on the taxpayers and their tax obligations as well as taking into account the social and health insurance.
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Direct and indirect support to families in selected countries of the European Union
Kurková, Kateřina ; Maaytová, Alena (advisor) ; Brabcová, Pavlína (referee)
This thesis investigates the direct and indirect financial support for families in the Czech Republic, Germany, Austria, Poland and Slovak. The first part focuses on the definition of social policy and its main principles, as well as dealing with family politics, history and development of the family and characterizes the welfare state models and types of family policy. The various types of direct and indirect financial support, amounts and conditions of entitlement in selected states are described in the second part. The third part deals with the comparison of selected family benefits and tax credits, especially in terms of the amount and terms of the entitlement. Finally focuses on the analysis and a summary of the findings.
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