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The choice of forms of business income tax
Hlaváčová, Kateřina ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the theoretical definition of possible business variants, taxation of corporate and personal income and the choice of the appropriate legal form of business from the perspective of income tax, but also in the context of the overall tax burden of the analyzed business entity in the practical part. The calculations of tax obligations concern legal entities doing business within a limited liability company, a limited partnership, a public partnership and individuals doing business as self-employed persons. Finally, the final recommendation of the optimal option is justified.
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Optimization of Income Tax of Individuals at a Specific Taxpayer
KAMENÍKOVÁ, Štěpánka
Bachelor thesis deals with the optimisation of personal income tax for a particular taxpayer. The individual taxpayer is self-employed in the agricultural sector. This work aims to determine the amount of personal income tax using all the statutory measures to which the taxpayer is entitled to the current tax year. The optimisation of income tax is linked not only to the calculation of the tax on the chosen example of the self-employed but also to the calculation of the allocation of the tax burden to the cooperating person, using real expenses and flat-rate expenses. The work also explores how optimisation will affect social security and public health insurance that entrepreneur and co-operatives have to pay. In the end, the results are compared and evaluated. Furthermore, the work also examines other taxes that the farmer has to pay, such as property taxes, excise duties and value-added tax. The conclusion is the total tax burden of the taxpayer.
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Comparison of the personal income tax in the Czech Republic and Slovakia
Kocúreková, Juliána ; Tepperová, Jana (advisor) ; Stavjaňová, Jana (referee)
The purpose of this thesis is to compare the personal income tax in the Czech Republic and Slovakia, focusing on the years from 2004 to 2015. The work is divided into two chapters. The first chapter deals with the development and comparison of structural elements of the personal income tax and social security in both countries simultaneously during the period. In the second chapter on model examples of the employee and self-employed individaul is compared the tax burden from 2004 to 2015. For comparison, the tax burden on an employee's is used average tax rate and effective tax wedge. For self-employed person is also calculated average tax rate and total tax burden.
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Taxation in the context of the European common single market
Bušovská, Monika ; Vančurová, Alena (advisor) ; Izák, Vratislav (referee) ; Jareš, Martin (referee)
Formation of a common single market without distortions is one of the main priorities during the integration process of the European Union. For this purpose it is necessary to coordinate activities of all the Members throughout the entire Community ant it should lead to European integration and convergence. The main aim of this work is to verify European formation of the common single market throughout European tax policy in other words, through the convergence of the tax burden. Secondary aim is focused on the question of what impact do convergence of tax mixes and tax competition have on the convergence of the taxation in the EU. For this purposes data from the years of 1965 - 2011 in combination with methods of Beta Convergence, Sigma Convergence and panel regression analysis with fixed effects are used. Results confirm the tax systems convergence and its speed not only in the area of total tax burden but also in tax mixes, implicit tax rates and some statutory tax rates. Panel regression analysis with fixed effects subsequently confirmed the positive impact of the convergence of nearly all tax mixes parts and tax competiton on the total tax burden convergence. The highest impact on the tax convergence was verified at the tax competition and property taxes. All models accomplish diagnostic tests and are econometrically robust. It was confirmed the European Union has been fulfilled its primary aim through the tax policy and under established assumptions the highest impact on tax convergence have tax competition and property taxes.
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