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A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of Germany
Smetana, Václav ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
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Problematika daňové kontroly a specifika komunikace se správcem daně
Diviš, Jakub
The diploma thesis deals with issues of tax inspection and communication with the tax authority. The theoretical part of the diploma thesis defines the basic concepts needed to analyze the tax inspection. The second part of the diploma thesis includes an analysis of the tax inspection and the communication with the tax authority. Based on this analysis is identified the main problems in the tax administration, and afterward proposed solutions to the main problems.
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The Scale of Corporate Profit Shifting out of the United States
Stárek, Martin ; Janský, Petr (advisor) ; Vacek, Pavel (referee)
There is a large body of literature indicating that profits are shifted into countries with better conditions, i.e. lower tax rates. It was showed that the problem is nonlinear. However, precise estimates are missing in the available literature. In this thesis we improved the precision by allowing for nonlinearity, time-variant tax semi-elasticity of profits and financial secrecy is a driver of the profit shifting. We showed that all three elements of the estimation are very important. Our analysis suggests that the profit shifting problem started at the turn of millennium and increases since, with some temporal drops. The highest amount of profit shifted out of the United States was almost 300 billion of U.S. dollars with the consequent revenue loss of 62.3 billion of U.S. dolars.
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A comparison of taxation of income from employment in the Czech Republic and the Federal Republic of Germany
Smetana, Václav ; Novotný, Petr (advisor) ; Kohajda, Michael (referee)
- A comparison of the taxation of income from employment in the Czech Republic and the Federal Republic of Germany The main objective of this thesis is to compare the taxation of income from dependent activities (especially from employment) in the Czech Republic and the Federal Republic of Germany. The thesis consists of an introduction, five chapters and a conclusion. Chapter One is rather theoretical and deals with general terms of the tax theory. The term "dependent activity" is defined in chapter two. Chapter Three compares and contrasts the components of individual income tax in both countries. Chapter Four offers a brief and simplified comparison of the tax burden of an individual in the Czech Republic and the Federal Republic of Germany. The last chapter is concerned with double taxation and its prevention. The tax rate in Germany is higher than in the Czech Republic. Nevertheless, the German tax system takes more into account the individual tax payer's ability to pay taxes as well as his specific social situation. A more complicated tax system like that, however, demands very high standards from the state administration. When an employee is working abroad, it is essential to determine his tax residence - limited or unlimited tax liability - in order to properly calculate his income tax....
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Daňové aspekty využívání zaměstnaneckých výhod
Frey, Frederik
Tax aspects of employee benefits. Bachelor thesis. Brno: Mendel University, 2015. Bachelor thesis deals with employee benefits in a selected company. The aim of the work is to create a new reward system for employees in the company. Employee benefits are considered from the point of their impact on the corporate tax base and on total personal income tax base of employee as well.
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Transformation of trading income before tax to tax base for legal entity
Špetová, Aneta ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The thesis pursues "transformation of trading income before tax to tax base for legal entity". The theoretical part of this thesis is divided into four separate chapters. The first chapter characterizes a term of accountancy and its regulation from view of international and Czech legislation. The second chapter deals with the legal entity income tax. It defines basic terms as taxpayer, tax object and tax base, tax period and rate of tax. The third chapter defines the selected costs (expenses), characterizes it from view of accountancy and taxation and adverts to possible impact of it on tax base. The last chapter deals with an alternation of tax base to the final tax duty. The practical part forms an all-embracing example, which engages in mentioned issues. The filling of the tax return is part of the example. The object of this thesis is to inform the readers about the transformation, to point out to wide range of acknowledge, which to be applied by a determination of the legal entity income tax.
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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Providing benefits to employees from the point of view of company tax optimisation
VEJBOROVÁ, Hana
The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.
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