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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Taxation of labour in Bulgaria
 Conevová, Ema ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The aim of this diploma thesis is the analysis and comparison of labour taxation in the Czech Republic and Bulgaria. After the introduction, in which the goal and methods of solving are defined, there are two chapters that describe theoretically tax systems in both compared countries with focus on personal income tax and social security systems. The following chapter is devoted to indicators of effective taxation of labour, which are used for international comparisons. Another chapter will describe the comparison of the effective taxation of labour based on the achieved results. There is also an interval and global progressiveness that are used to measure the progressivity of the personal income tax in the Czech Republic and Bulgaria. In conclusion, there is a summary of the findings and aims of this thesis.
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The effect of the new civil code on accounting and taxes since 1 January 2014
 Conevová, Ema ; Jurka, Robert (advisor) ; Steimarová, Jaroslava (referee)
The aim of this bachelor thesis is to point out the effect of the new civil code on accounting and taxes since 1 January 2014. This work is divided into 4 parts. First two parts are devoted to legislation of accounting and taxes in the Czech Republic and also to the new civil code in general. Main parts of this work are devoted to the specific effects on accounting and taxes the new civil code brings.
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