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Factors of progressivity of personal income tax
Kočíbová, Barbora ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.
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Development and comparison of statutory levies on income from employment in the Czech Republic from 2006 to present
Korbášová, Daniela ; Kaczor, Pavel (advisor) ; Fazekašová, Jana (referee)
The bachelor thesis involves statutory levies on income from employment. The aim of the thesis is to analyse the development of personal income tax, social insurance and health insurance contributions which burden incomes from employment. Development and changes are analysed over the timeframe from 2006 to 2015. Furthermore, the aim of the thesis is to display the ascertained changes in the statutory levies, that most taxpayers who receive income from employment can relate to, inclusive of the effect of these levies on the net wage, providing examples of individual taxpayers. The taxpayers are chosen in such a way that the changes in social and health insurance, along with tax burdens imposed on individuals with high, low and average incomes from employment, and on those with children, is made evident.
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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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Vztah efektivní sazby daně z příjmů fyzických osob a HDP v České republice
Crhová, Jana
This bachelor thesis deals with the behaviour of the effective income tax rate of individuals in the Czech Republic and how this rate is related to the economic de-velopment of the country from 1993 to 2013. Tax laws for calculating the effective tax rate and correlation effective tax rates and GDP are used to determinate this fact. Based on these results it is determined that the effective tax rate on personal income of level of the average wage is correlated with GDP and thus this condition corresponds to theoretical premises posed on taxes in connection with the development of the economy.
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Income Tax Aspects of the Professional Music Groups
Zichová, Tereza ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The goal of the submitted thesis "Income Tax Aspects of the Professional Music Groups" is to compare and analyse the situation of the members of the professional music group, who are remunerated either as employees or as self-employed persons. The aim of my bachelor thesis is to assess which method of taxation is for the music group the most beneficial. The theoretical part evaluates the status of employees who have concluded with their employers labour contracts or agreements on work performed outside employment and those who are paid as self-employed. Using specific examples of revenue of the music group in question, the practical part focuses on comparing the rate of taxation of its members as employees and its members as self-employed persons.
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