|
|
Personal income taxation in the Czech Republic and the Russian Federation
Dorzhieva, Aiana ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
In my bachelor thesis I focus on personal income tax in the Czech Republic and the Russian Federation. The aim of this thesis is to analyze basic legislation of personal income taxation and social insurance in the Czech Republic and the Russian Federation and give a reader insight into the issues regarding the determination of tax liability and social security contributions in the selected countries using case studies. The first chapter contains budget designation of tax and share of tax revenues on public budget. The second chapter describes the structural components of tax, partial tax bases and tax payment in the Czech Republic and the third the same from the perspective of the Russian Federation. Last fourth chapter represents a case study for the Russian part.
|
|
|
International taxation of employees
Koblasová, Zuzana ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
The diploma thesis is focused on the international taxation and local taxation of employee in the Czech Republic and Germany. It includes the both, theoretical and practical interpretation, which is shown by using the model example. In this example is calculated tax for resident in both countries, and the related social security. Using the example verifies the hypothesis which says that the tax wedge for the taxation of married couples with two children is less than the tax wedge on individuals without children. Another goal is to show the differences in the calculation of tax and related deductions from the tax base, tax rate and tax credits. There are shown the differences in the calculation of tax and duties arising for employees in the case of resident and non-resident in both countries and also tax wedge on wage.
|
|
|
Personal Income Taxation in the Czech Republic and the United States of America
Doubravová, Lucie ; Rytířová, Lucie (advisor) ; Tepperová, Jana (referee)
This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
|
|
|
Taxation of Employee benefits in the chosen EU countries
Nguyenová, Phuong ; Rytířová, Lucie (advisor) ; Finardi, Savina (referee)
This diploma thesis aims to compare taxation of employee benefits in particular EU countries and identify their impact on employees and also employers. The main goal is to summarize the procedures that need to be done when dealing with benefits as well as state several suggestions for prospective reader. The thesis is divided into four chapters. First chapter defines employee benefits. Second chapter analyses benefits from employee's and employer's point of view. Third chapter gives detailed overview of benefits' taxation in selected countries of European Union. These countries are the Czech Republic, Slovakia and Austria. Finally last chapter contains several practical examples which show how to proceed when determining the amount of tax, while simultaneously comparing the differences in taxation between countries.
|
guest ::
