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Comparison of health systems' development of Visegrad Group
Koubová, Lenka ; Maaytová, Alena (advisor) ; Láchová, Lenka (referee)
The work provides a study of income and expenditure of the health care system in the states of Visegrad Group during the period of 2003-2011. The aim of the work is to identify, quantify and then compare the revenues and expenditures of health systems in Hungary, Poland, the Slovak Republic and the Czech Republic. The first chapter introduces the theoretical background of the health care and deviding health system according to a source of financing. The second chapter describes individual health care systems, ways of financing and recent reforms conducted in the field of the health care. The third chapter analyzes incomes and expenditures of individual countries. The last chapter compares the states of Visegrad Group in terms of financing health care.
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Aspekty rozdělování příjmů a výdajů na spolupracující osoby
Miková, Veronika
The thesis concerns with the consideration of the convenience of the allocation of incomes and expenses between the cooperative persons from the aspect of income tax. Together with it the continuity of obliged social and health con-scription will be observed. These are the next aspects that affect the allocation of incomes and expenses. Furthermore, the thesis define a cooperative person and its duties, social and health insurance and the high of advance payments which self-employed and cooperative people are obliged to pay. On the concrete examples from real situations the convenience of this institute is noted, calculated and considered. On the trial examples the detailed calculation is illustrated. These concerns with the tax liability of tax payers, the calculation of the additional pay-ment of social and health insurance and the calculation of the new height of advance payment for consequent period.
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Zmeny v sociálnom zabezpečení
Vu Thanh Bach, Roman
The main aim of this bachelor thesis is to define what the social security is, how it works and its history. I will describe how the social system grew, improved over the years and will take a close look on how it's working at the moment. My main study will be aimed at Czech Republic, the country I am currently studying at. My writing will mostly specify which parts of inhabitants every system concerns and how the upcoming changes are going to affect these groups. The practical part consists of calculating benefits for self-employed persons and benefits in case of illness. I will demonstrate how the calculation is made and how the benefits are transferred to each person.
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Zdaňování a odvody sociálního a zdravotního pojištění cizinců
Slezáková, Lenka
The diploma thesis deals with employment of EU residents and associated labour costs, as well as the total costs incurred to the employer. Firstly, the thesis analyses the issue of employment of EU residents, including the terms of taxation and social security, health insurance and pension system charges. Secondly, the net income of employees from Bulgaria, Slovakia, Poland, Germany, the UK and Romania is calculated at different levels of income deriving from the average wage (2014) in the Czech Republic and income in the sectors of economy with the greatest amount of foreign employees. The final net income of EU workers and convenience of contributions always depends on the tax, social and health system of the specific country. Considering the diversity of contributions in the analysed countries, the best combination is given for each employee and it varies from country to country. The situation is different in case of employers; the optimization is achieved in social and health insurance given by the country of origin of the EU residents with a few exceptions.
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Mzdový systém v České republice a v Polsku
Nedvědová, Zuzana
This Bachelor thesis is focused on wage system in the Czech Republic and Poland. In theoretical part we meet with basic terms and with description of gross wage and net wage determination. In the practical part there are both wage system compared on the base on concrete model of wage calculation. In the end there are evaluated differences in Czech and Poland wage system.
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Komparace daňového zatížení individuálního podnikatele a společníka společnosti s ručením omezeným
Guldová, Veronika
This bachelor thesis is relates to the tax burden of the self-employer and the limeted liability company. The tax burden is evalueted from point view of the physical person income tax, the corporation income tax and the health and social insurance. Also there is performed the comparison of tax burden and total burden in the tracking period 2011 - 2013. The comparison is done on the diffrent levels of the tax bases. The diffrent variations of cash flow are taken in account in case of the limeted liability company.
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Payroll accounting in the particular company
PEŠKOVÁ, Kateřina
The aim of this thesis is to describe the impact of legislative changes to payroll accounting and their application in the case of an entity. The most significant changes working in this company in terms of wages, which took place during the years 2011 to 2014, were selected. During the reporting period these changes have occurred in areas such as wage compensation for temporary inability for work, in the field of tax deductions and in the claim to the tax credit. In 2014, the border of withholding tax was moved.
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Social security in the Czech Republic and Germany
Koblihová, Simona ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of this bachelor thesis is to analyze the social security of the Czech Republic and Germany, to define their common features and differences between them. The theoretical part deals with social security in the Czech Republic, its general principles, various types of social insurance and non-insurance systems. Similarly to the first part of bachelor thesis also focuses on social security in Germany. The practical part deals with the common featues and differences in the social security of both countries. This work is based on the most recent data to be the most actual and accurate. Bachelor thesis uses the descriptive method in its theoretical part, as well as data analysis and comparison method in the practical part.
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Analysis of Health Insurance in the Slovak Republic
Hrubý, Roman ; Kandilaki, Daniela (advisor) ; Jankůj, Miroslav (referee)
The topic of my thesis is the analysis of the development of health insurance in the Slovak Republlic. This analysis is to assess the government intention of replacing the existing pluralistic system with a unitary health insurance system. According to the latest information obtained the government has decided to keep the current system and make certain legislative alterations to streamline it.
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