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Disguised employment relationship and its impact on the state budget
Vojtová, Magdaléna ; Dočkal, Dalibor (advisor) ; Nohál, Martin (referee)
In connection to growing indebtedness of the Czech Republic the government is searching for various ways how to increase income of the deficit budget. One of the ways could be optimization of tax collection. That is why the "svarc-system" which abuses disguised employment relationship was probihibited again by the amendment to the Act of Emlpoyment. The main aim of these thesis is to analyze how this type of disguised employment relationship effects the state budget. Furthemore the thesis deal with economical, social and legal implications of this issue. At the end the thesis study this issue in foreign countries and offers potential solutions of the situation.
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Developement of tax burden of dependent and independent activity
Doležalová, Ivana ; Vančurová, Alena (advisor) ; Charvátová, Jana (referee)
This thesis deals with the development of tax-dependent and independent activities. The main aim is to demonstrate significantly higher taxation of tax-dependent against independent activities. The partial objective is to summarize the development of taxation from 1993 until the end of 2009. Thesis first discuss the question of fair determination of the tax base, further examines the legislative regulation of taxation of both activity. In the analytical part the development of taxation is analyzed since 1993 where the numerical calculations show the impact of changes on taxpayers. The thesis records all the important changes that have taken place in connection with the method of calculating the tax liability, development of the tax bands gliding progressive taxation and the subsequent change in the "flat" tax in relation to the amount and way of using tax discounts and deductions, the impact of changes in the development of minimum and maximum tax base, the impact of the existence of a minimum tax base, etc. The calculations are performed on three types of taxpayers who are divided by the amount of their income to low-, medium-and high income taxpayers. Most of the results shall provide a comparison of the impact of tax on taxpayers performing dependent and independent activity.
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