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Personal Income Tax Harmonization in the European Union
Pavlová, Veronika ; Kubeš, Petr (referee) ; Kopřiva, Jan (advisor)
This thesis deals with the question of tax on personal income harmonization. The introduction will talk about the founding of the European Union and the Free Market and the already existing level of harmonization of tax on personal income. Next, we will talk about the current solvation of this issue. And assess positives and negatives of each variant.
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Taxation of Czech Tax Resident with Incomes from the Great Britain
Nováková, Kateřina ; Čížek, Daniel (referee) ; Brychta, Karel (advisor)
This thesis deals with international taxation of individuals in the Czech Republic and Great Britain. This paper presents a methodology for taxation resident of the Czech Republic, which achieved income from employment from the UK. This methodology is then applied to the example. Also part of the work is to define basic terms, the tax systems of both countries surveyed and procedures for calculating taxes in these countries.
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Comparison of Personal Income Tax in the Czech Republic and the Netherlands
Saňák, Martin ; Krchovová, Olga (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is concerned with comparison of personal income tax in the environment of two different countries which are the Czech Republic and the Netherlands. In the theoretical part, the tax terminology and different kinds of taxable incomes are described in detail. The practical part applies the theoretical knowledge to model scenarios which are used for comparison. The output of the thesis consists of suggestions for tax optimization of taxpayers and proposals for legislative changes that could be adopted from one system to the other.
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Tax Burden Optimization for a Natural Person
Štefka, Vojtěch ; Schulz,, Jaroslav (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on taxation of selected individuals and on tax optimization of the incomes. In the theoretical part are basic definitions needed for practical part contained. The aim is to calculate the tax liability using a different options of tax optimization and to propose the best variant. The thesis also includes the issue of social and public health insurance for persons doing business on the basis of a trade license.
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Income Splitting Between Spouses
Šoukalová, Monika ; Pobořilová, Zdeňka (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis focuses on income splitting between spouses. The first part contains the general tax theory where taxation system, personal income tax and income splitting between spouses are explained. Next part deals with the analysis and the comparation of the tax burden on married couples in the Czech Republic in 2007 and 2013 and deals with the analysis in other selected countries. The last part provides examples of calculation of tax liability and presents means of tax optimization in selected years.
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Incomes of Authors and their Taxation
Burjánková, Iva ; Chmelíková, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the taxation of personal income, namely income of authors. The thesis compares taxation of income generated by employment and independent activities, including social and health insurance. Further, the thesis describes a special provision on the income af authors in force in 2014.
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