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Reporting of Employee Benefits according to Standard IAS 19 and Czech Accounting Rules
Bocáková, Michaela ; Černá, Jana (referee) ; Křížová, Zuzana (advisor)
The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.
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Reporting of Employee Benefits according to Standard IAS 19 and Czech Accounting Rules
Bocáková, Michaela ; Černá, Jana (referee) ; Křížová, Zuzana (advisor)
The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.
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Taxation of employee benefits in the Czech Republic
Studničková, Zuzana ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on taxation of selected employee benefits in the Czech Republic. Providing of employees benefits is evaluated with respect to the tax base of the employer, the tax base of the employee and to the assessment base for the payment of social security and state employment policy contributions and for general health insurance. The diploma thesis is divided into three parts. The first chapter defines the term human capital and employee benefits, analyzes the most frequently provided employee benefits and describes the possibilities of covering. The second chapter follows up the tax and insurance aspects of selected employee benefits. In the third chapter are described the employee benefits which are provided by consulting group ASB Group and are defined suggestions how to change the system of employee benefits.
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Personal income taxation from employment, self-employment and rental income in 2014
HOUFOVÁ, Petra
The aim of my diploma thesis is to analyze the principles of personal income taxation including social contributions and health insurance. Overall personal income tax is composed of five different partial tax bases. The first partial tax base consists of income from employment, the second one is self employed income, the third is income from rental property, the fourth is income from capital and the last is "other income". This thesis will deal with the first four partial tax bases. In the theoretical section I have described the most important concepts of personal income tax structure, social contribution and health insurance. The practical part is divided into four chapters according to partial tax base. I have chosen six different amounts from 100 000 CZK to 5 000 000 CZK which were used for tax calculation. The main goal is to compare partial tax bases of personal income tax in 2014.
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Taxation of employee benefits in the Czech Republic and Slovakia
Bílková, Petra ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on the comparison of taxation of employee benefits in the Czech and Slovak Republic. Providing of employees benefits is assessed with the respect to the tax base of the employer, the tax base of the employee and to the assessment base for insurance contributions. The thesis first describes the general principles of employee benefits, further the selected employees benefits are discussed in more detail. In the practical part is made a comparison of taxation of employee benefits and a comparison of the provision of these benefits compared to the net income of employees.
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Comparison of the Czech and the German health insurance
Pavlovská, Barbora ; Maaytová, Alena (advisor) ; Klazar, Stanislav (referee)
This dissertation deals with the Czech and the German public health insurance system. The main aim is to analyze the public health insurance system in the Czech Republic and Germany and their comparison according to selected criterias. The dissertation is divided into four parts. In the first chapter there are briefly described various methods of financing health care. The content of the second chapter is the analysis of the German public health insurance system. This chapter also presents the basic characteristics of the German private health insurance. In the third chapter we can find the analysis of the Czech public health insurance system. An integral part of the second and the third chapter is the analysis of the income of the public health insurance system in 2005 - 2010. In chapter four there is a comparison of the two systems of public health insurance. Then individual parts are selected from the systems (the insured, the assessment basis, the insurance rate and income of the public health insurance) and they are compared according to selected quantitative and qualitative criterias.
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Comparison of the tax bases of income tax from dependent activity selected countries
Nýčová, Martina ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
The aim of this thesis is to describe and compare the principles and rules of the tax base of income tax from dependent activity in Portugal, Norway and Switzerland. A partial goal is to describe and compare bases for the calculation of social insurance in the above mentioned countries and also to examine the level of tax burden between the states. First, in the thesis is a description of the general income tax, structural elements of taxes and the possibility of an integration of income tax and social insurance. There is also description of types of incomes is subject to income tax from employment and social insurance in the mentioned countries. The last part of the thesis includes a comparison of the income tax base from dependent activity and calculation of the tax burden, respectively possible tax savings in the application of basic tax deductions, expenses incurred in connection with obtaining this type of income, or even tax credits. In connection with these calculations it was found that the lowest tax burden is in Portugal, due to possibilities of various tax deductions and tax credits to which international statistics do not count. Conversely, the highest tax burden is faced by Norwegian taxpayers.
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The health insurance system in the Czech Republic and neighbouring countries
Pinkeová, Jana ; Bílková, Diana (advisor) ; Löster, Tomáš (referee)
Thesis introduces the health insurance system in the Czech Republic and neighbouring countries. Currently the health insurance and health care itself is a very widely discussed topic, and that's why it is appropriate to analyze the total expenditure on health care, and the receipts and expenditures of the health insurance companies. By the help of the time series and smoothing by a suitable trendy function there are estimated individual expenditures and receipts in 2010, which have not been published yet. In the last part we compare the Czech Republic with neighbouring countries, how much they pay for health insurance, which is shown in the simple example, and how much they must pay at the doctor's.
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Interactions between personal income taxes and social insurance
Šatrová, Anna ; Vítek, Leoš (advisor) ; Nachtigalová, Marika (referee)
The subject of the thesis "Interactions between personal income taxes and social insurance" is to determine the links between these taxes. The firs chapter explains the basic concepts, describes the tax system in the Czech republic and briefly the history of the personal income tax and social insurance. Another chapter is devoted to personal income tax and links to insurance, the third chapter focuses on the social insurance and links to personal income tax. The fourth chapter describes the changes in taxes and insurance from 1st January 2011. Brief summary of links is carried out in the fifth chapter, the next and final chapter compares the tax and social insurance in other countries.
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Enforcement in system of social insurance and its social impacts.
ŽIŽKOVÁ, Marta
The topic of this bachelor thesis is the issue of procedure of social security insurance and allowance for state employment policy collection, procedure for debt recovery and securing of claims by all available legal means and evaluation of impacts on social situation of individuals. Social security insurance is, in addition to taxes, fees and custom duties, a revenue of state budget. It is based on the solidarity principle: young people help with their payments to the elderly, healthy people help ill people and people in a difficult life situation. The solidarity principle works reliably in all developed countries of the world. By collecting social security insurance, the State creates financial resources for implementation of fundamental social rights, which are guaranteed by international conventions and the Constitution of the Czech Republic, the Charter of Fundamental Rights and Freedoms. The main objective of this thesis is, based on interviews with payers of insurance premiums and document analysis, in the first part to make a survey of impact of recovery of claims in conducted execution proceedings into social situation of clients of District Social Security Administration Office in Strakonice and in the second part to determine to what extent the forced recovery of lawful duty has a share in deterioration of life situation of individuals. To achieve the defined goal I have chosen a method of document analysis, content analysis technique and secondary data analysis. As an additional method I used interviewing, the method of semi-structured interview. In order to obtain as much information about this topic as possible, I used qualitative research to collect primary data. The target group consisted of payers or former payers of insurance premiums who are also debtors of District Social Security Administration Office in Strakonice and whose insurance premium debt and penalty was recovered by administrative or judicial enforcement. Objective of the thesis has been achieved. Results of the research will raise awareness of the studied issues and may be used in practice during operation of executions in the district Social Security Administration offices.
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