National Repository of Grey Literature 214 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
Personal Income Tax Optimalization
Dostálová, Žaneta ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the taxation of the income of individual and the possibility of tax optimization. The theoretical part of the thesis explains the basic terms related to personal income tax. The analytical part describes the taxpayer's economic situation and lists all his income and expenses. In the design part, 6 variants of tax optimization are described and calculated, which are compared at the end and the most advantageous of them is selected.
Comparison of Income Taxation of Self-employed Persons and Limited Liability Companies
Přibylová, Michaela ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the issue of choosing a suitable legal form of business, from the perspective of tax burden, including health and social insurance contributions. The part focused on theory is first devoted to the comparison of the basic aspects of business on the basis of a trade license as a self-employed person with the functioning of a limited liability company. Furthermore, the basic concepts in the field of personal and corporate income taxation are presented and compared. The key part of the whole thesis is to solve the situation of a model taxpayer who decides between doing business as a self-employed person and establishing a limited liability company, with regard to the total contributions to public budgets.
Health insurance of foreigners in the Czech Republic
Žabka, Jan ; Koldinská, Kristina (advisor) ; Tomšej, Jakub (referee)
Health insurance of foreigners in the Czech Republic Abstract The main topic of this master thesis is the issue of health insurance of foreigners in the Czech Republic. Its goal is not only an analysis of the current legal regulation of this insurance, but also proposals for its possible development in the future. The thesis is focused on foreigners primarily for the reason that, while Czech citizens' access to health insurance is relatively unproblematic, in the case of foreigners there are many complications and obstacles. In the first chapter, the author first deals with foreigners who participate in the public health insurance system. In this part, he mainly draws attention to the inappropriate legal regulation, which concerns the access of persons to public health insurance, as well as to the imperfect formulation of the conditions of application of one of the coordination regulations. In the second chapter, on the other hand, the author focuses on foreigners who do not participate in public health insurance and must therefore conclude commercial health insurance for foreigners. The chapter on commercial health insurance for foreigners is divided into two subsections. The first deals with basic health insurance for foreigners and the second with comprehensive health insurance for foreigners. The...
Comparison of Payroll Issues in the Czech Republic and the Slovak Republic
ČESKÁ, Hana
The bachelor thesis describes payroll systems in the Czech Republic and the Slovak Republic. For the sake of their subsequent comparison, the text is focused on analyzing key issues affecting remuneration and also wage deductions from income from employment. Dissimilar nature and general scheme of each tax system, health insurance and social security contributions´ conditions laid down by law in these neighbouring countries lead to different net income despite original identical gross wage. In order to prove that, this theses deals with several particular examples showing procedure that leads to calculating costs per employee and also net wages, including the calculation of the advance income tax and health insurance and social security contributions. With regard to the results of these examples, options for tax optimization are presented and one of these payroll systems is chosen as preferable in terms of employers and employees.
Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.
Personal Income Tax Optimization
Knotek, Petr ; Otáhal, Stanislav (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimizing the tax liability of a selected natural person. In the theoretical part are explained the basic concepts in the field of personal income taxes, which are needed for calculation of personal income tax as well as the issue of social and health insurance. The analytical part will introduce the entity whose tax liability will be optimized. The practical part contains recommendations for tax optimization.
Optimization of Tax Burden of an Individual
Bohatcová, Eliška ; Minaříková, Michaela (referee) ; Svirák, Pavel (advisor)
Bachelor thesis is focused at optimizing the taxation of the natural person. The theoretical part explains the basic concepts and principles of how to achieve lower tax liability for personal income tax and the issue of social and health insurance for entrepreneurs. The practical part contains all the necessary data for the calculation of the tax liability and it is dedicated to minimising the tax burden on the selected natural person by income tax, including the proposal for the most optimal version.
Optimising Taxation of the Individual
Luňáčková, Veronika ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with optimalization of personal income tax. The theoretical part describes basic terms regarding presonal income tax, which are essential for the calculation of personal income tax. The practical part deals with the calculation of the lowest possible tax liability of a chosen natural person with the use of tax optimalization. It also includes the evaluation of the most effective variant.
Social and Medical Costs of Dupuytren's Disease
Losenický, Jakub ; Votápková, Jana (advisor) ; Paulus, Michal (referee)
The thesis investigates the relative cost-effectiveness of two treatment methods of Dupuytren's disease (DD) - surgical fasciectomy and injectable collagenase - and assesses the impact of the two health technologies on the budget of the Czech Republic. For this purpose, cost-minimization analysis (CMA) and budget impact analysis (BIA) are employed and, importantly, both social and medical costs are taken into consideration. Concerning the CMA, different patients are modelled with respect to personal characteristics such as occupation, type of work (manual, non-manual) and income. In the BIA, data on DD occurrence in the Czech Republic from the National Register of Hospitalised Patients (NRHOSP) are analysed. We found that collagenase is a cost-minimizing treatment for a big majority of employees and manually working SMEs. On the other hand, collagenase turned out to be more expensive than fasciectomy for most of the non-manual SMEs. All things considered, collagenase appeared to be cheaper for most of the model patients. We also discovered that if all the patients in the dataset were treated with collagenase, the Czech state budget would annually save 1,685,452 CZK. The average annual costs of fasciectomy and collagenase were 41,334,049 CZK and 39,648,597 CZK, respectively. Powered by TCPDF (www.tcpdf.org)
Ethical Aspects of Migrants' access to Health Care in the Czech Republic
Michlíčková, Magdalena ; Hnilicová, Helena (advisor) ; Lorman, Jaroslav (referee)
The diploma thesis "Ethical aspects of migrants' access to healthcare in the Czech Republic" focuses on healthcare accessibility for migrants in the Czech Republic and looks at the issue from an ethical perspective. It identifies and describes the main problematic aspects of foreigners' access to Czech healthcare and analyses them from a moral standpoint. The principals of Christian social ethics, basic tenets of Christian anthropology and biblical imperatives, including those focusing on the biblical concept of a foreigner and its approach to them are used as bases for the analyses. The thesis further concentrates on healthcare access in relation to human rights and asks whose responsibility it is to respect and fulfill them. The thesis refers to the broader context of the issue in question and specifies further ethical challenges it entails. The thesis aims to suggest possible solutions of the presented problems and to identify those most ethically adequate. This involves presenting key actors of the possible changes as well as describing the current legal development. Keywords Christian social ethics, equity in health, healthcare, health insurance, human rights, immigration, integration, migration.

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