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Taxation of Chosen Set of Taxpayers
Jandová, Zuzana ; Václavíčková, Pavla (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxation of student´s incomes. It analyzes the impacts of so-called tax reform in the regard of personal income tax with effect from 1. January 2008, it targets also the years 2007, 2008 and 2009. My bachelor thesis includes instructions, procedures, practical examples and necessary information for understanding the system of taxation of incomes of physical persons and the correct process of personal income-tax return. Target of this thesis is to optimise tax liability of students by finding the optimal variant of taxation when criteria are given. Student´s social and health insruance problems are also included in this work.
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Tax Burden Optimization for Natural Persons
Papežová, Lenka ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on optimization of taxation of selected individuals with different types of income. The first part of the thesis deals with the basic concepts and theoretical starting points regarding the issue of personal income tax. The analytical and practical part is focused on the concrete solution of minimizing the tax burden of taxpayers on income according to the valid legislation of the Czech Republic.
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History of Taxation of Incomes of Individuals from Employment
Koudelová, Lenka ; Mlčoch, Marcel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis is focused on taxation of incomes of individuals from employment. There are presented the main legislative changes of tax of individuals from employment. The purpose of this thesis is to compare how the each legislative change to take effects on relative tax burden of taxpayers. To achieve this purpose were chosen the taxpayers with the following income levels - low, average, slightly above average and highly above average income.
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Comparision of the Married Couple Assessment and Cooperativa Persons
Stupková, Lenka ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
Objective of my graduation thesis is to compare the institute of the married couple assessment with institute of cooperative persons as well as evaluation which of these institutes is more suitable for individual families with different incomes from the amount of savings point of view. Next, I analyze the reform of the public funds which is recently being prepared and also includes revision of the tax segment.
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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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VAT in Health Care and its Influence on the Health Facilities in the Czech Republic
Keclíková, Stanislava ; Kučerová, Marie (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes the issues and characteristics of value added tax in relation to health care, which is one of the areas that, from the perspective of tax laws, raise a number of complex issues. The theoretical part contains a description of the principle of value added tax and the characteristics of the medical system. The practical part includes the analysis of the issue of VAT of a particular state health-care organization. The final part consists of the evaluation of the present situation, a suggestion for solution and the anticipated impact of potential changes related to tax reform.
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Effect of the Flat Tax Reform on Labour Supply Elasticity at the Intensive and Extensive Margins: Evidence from the Czech Republic
Tomo, Ján ; Pertold-Gebicka, Barbara (advisor) ; Šťastná, Lenka (referee)
The thesis deals with the estimation of labour supply responses to the personal income tax reform in the Czech Republic adopted in 2008 by applying quasi experimental design known as "difference-in-differences". By exploiting the different change in the effective tax rates for various population subgroups as a natural experiment and using microdata from European Labour Force Sur- vey we constructed the treatment and control groups according to the highest attained level of education serving as a proxy for an income range that assigns an individual to the particular tax bracket before and after policy change. Analysing one-person households we found significant negative effect on the labour force participation and significant positive effect on the hours work of the treated by comparing these outcomes for the treatment and control groups in the baseline and follow up periods before and after the reform. JEL Classification C21, D04, H24, H31, I38, J22 Keywords tax reform, labour supply, natural experiment, difference-in-differences Author's e-mail janxtomo@gmail.com Supervisor's e-mail gebicka@fsv.cuni.cz
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