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Taxation of Foreigners
Zeman, Pavel ; Jaroš, Luboš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with taxation of foreigners - residents and non-residents - in the Czech republic. It explains the differences between cooperation with the States of the European Union, contracting and non-contracting States. The main aim is definition of basic differences and finding the ways to optimize the tax liability of foreigners. Attention is also moving in specific cases that are resolved by the agreements for the avoidance of double taxation between the Czech Republic and Slovakia or the Czech Republic and France.
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International Double Taxation
Vašíčková, Pavlína ; Fajkusová, Ivona (referee) ; Brychta, Karel (advisor)
This bachelor’s thesis deals with issue of international tax relations. It is about the general background of this area, i.e. about intranational tax law in connection with conventions on avoidance of double taxation, cooperation of international tax administration, includes also analysis of nowadays situation and the practical outcome that deals with taxation process.
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Organization of knowledge and taxation
Kapička, Marek ; Slavík, Ctirad
This paper studies how labor income taxation interacts with the organization of knowledge and production, and ultimately the distribution of wages in the economy. A more progressive tax system reduces the time that managers allocate to work. This makes the organization of production less efficient and reduces wages at both tails of the distribution, which increases lower tail wage inequality and decreases upper tail wage inequality. The optimal tax system is substantially less progressive than the current one in the United States. However, if wages were exogenous, the optimal tax progressivity would be much higher.
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Flat rate expenses in determination of tax base
Rechcíglová, Tereza ; Vančurová, Alena (advisor) ; Kábelová, Lucie (referee)
The thesis deals with the taxation of entrepreneurs' income in the Czech Republic with a focus on flat-rate expenditures, which are examined in detail. The main purpose is to analyze the use of flat-rate expenditures by entrepreneurs and to determine the main criteria that influence enterpreneuers to choose flat-rate expenditures. This is achieved through the evaluation of our own questionnaire survey, which relates to the period 2016. Finally, there are several recommendations for legislative adjustments to the operation of lump-sum expenditures which take into account the results of the research and the issue of the long-term low level of income tax collection of self-employed persons.
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Occupational relations with a foreign subject
Bruzková, Nela ; Soušková, Milena (advisor) ; Marková, Hana (referee)
The Master s thesis presents and summarizes problematic areas of the Czech legislation related to the occupational relations with a foreign subject. Essential literature used for this purpose were Employment of foreigners and sending employees and self-employed abroad. 2nd update. ed. written by P. Boušková and International employment, posting and hiring workers, 1st edition, written by L. Rytířová and J. Teperové. However it was necessary to draw on bilateral agreements and legislation, both Czech and international. The content has been structured into five main chapters, the first one is devoted to the legal regulation of occupational relations with a foreign subject, the second chapter contains analysis of labor migration and its problems. The third and fourth delineated a structure of employment and social security. Final chapter is devoted to the migration of Czech citizens abroad. The various major chapters have been divided into subchapters which followed the different parts of the main topic in detail.
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Taxation of Foreigners
Zeman, Pavel ; Jaroš, Luboš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with taxation of foreigners - residents and non-residents - in the Czech republic. It explains the differences between cooperation with the States of the European Union, contracting and non-contracting States. The main aim is definition of basic differences and finding the ways to optimize the tax liability of foreigners. Attention is also moving in specific cases that are resolved by the agreements for the avoidance of double taxation between the Czech Republic and Slovakia or the Czech Republic and France.
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