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Taxation of income resulting from employment and emoluments
Zaslavský, Timur ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis is dealing with income from dependent activities and perquisites. We might often see disputes in terms of delimitation of dependent activities. Accordingly, the aim of this thesis is, in the first stage, to delineate dependent activities based on analysis of valid legislation, relevant judicial decisions and approach of particular state institutions. Fringe benefits are subject to analysis of the second chapter from the personal income tax perspective. Taxation of the most common incentive plans, which is not explicitly stipulated in the income taxes act, is deeply analyzed in this chapter. Moreover, taxation of particular fringe benefits, which are stipulated in the income taxes act and could be exempted from taxation under certain circumstances, is subject to my analysis in the second chapter.
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Taxation of income of natural persons resulting from their employment and emoluments
Lukášková, Radka ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
- Physical person income taxation from dependent activities and function benefits This thesis concerns physical person income taxation from dependent activities and function benefits. The thesis is done up to enactment, which is relevant on 31. May 2011. The aim of the thesis is the description of present-day enactment of given subject and discuss the planned reform of direct taxes. The aim of the thesis is also to illustrate the impact of the reform on taxpayers of income tax from dependent activities and function benefits, which is shown on some examples. I consider the chosen topic being up-to-date because the reform was introduced in March 2011. The thesis is divided into 3 chapters and then other subchapters and other inner division. The first chapter is spit into 3 subchapters. The first one contains the general description of income taxation. The second one deals with the term "dependent activity". The last subchapter describes the history of income taxation from dependent activities. The second chapter deals with the design of physical person income taxation from dependent activities and function benefits and is divided by structural elements of the tax: people to be taxed, subject of taxation, tax exemption, basis of the tax, deductions from the tax basis, tax rate, and tax reliefs. The...
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Taxation of income resulting from employment and emoluments
Zaslavský, Timur ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis is dealing with income from dependent activities and perquisites. We might often see disputes in terms of delimitation of dependent activities. Accordingly, the aim of this thesis is, in the first stage, to delineate dependent activities based on analysis of valid legislation, relevant judicial decisions and approach of particular state institutions. Fringe benefits are subject to analysis of the second chapter from the personal income tax perspective. Taxation of the most common incentive plans, which is not explicitly stipulated in the income taxes act, is deeply analyzed in this chapter. Moreover, taxation of particular fringe benefits, which are stipulated in the income taxes act and could be exempted from taxation under certain circumstances, is subject to my analysis in the second chapter.
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