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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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Application of the Convention between the Czech Republic and the Republic of Austria for Avoidance of Double Taxation
Přechová, Renáta ; Šnajdrová, Jana (referee) ; Brychta, Karel (advisor)
The present thesis deals with the articles of the double taxation agreement concluded between the Czech Republic and the Republic of Austria. Its aim is to highlight the solution of problems concerning the jurisdiction in the state of source and the jurisdiction in the state of residence. It shows how the methods to prevent double taxation are to be applied. It compares the differences in tax obligation of a resident of a country with which the Czech Republic has not concluded an agreement on precluding double taxation with the obligation of a resident of the Republic of Austria, which is a contracting country. It proves the justification of the existence of agreements on precluding double taxation by means of concrete examples and points out the necessity of their continual updating.
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The comparison of personal income tax in the Czech Republic and France
Šodková, Karolína ; Vybíral, Roman (advisor) ; Sejkora, Tomáš (referee)
- The comparison of personal income tax in the Czech Republic and France The diploma thesis deals with a comparison of personal income tax in the Czech Republic and France. The thesis comprises of analysis of both countries' national legislations and of subsequent comparison of the impact of legal tax rules on the tax liability of natural persons. The focus is aimed mainly on the key differences between the compared legislations with respect to the income from employment of taxable persons. The diploma thesis is divided into six chapters. The first chapter, called Taxation in the theoretical sphere, is dedicated to the definition of personal income tax, categorization of the tax itself and legal sources, which determines the personal income tax in both legislations being compared. The object of the second chapter is comparison of the tax constituents of personal income tax in both legislations and their application within determination of taxpayer's liabilities. The chapter three is focused on selected tax constituents of personal income tax in the Czech Republic, while aiming to address mainly income from employment of Czech taxpayer, and also the tax constituents affecting the taxable income base and the final tax liability. The fourth chapter, being called Selected components of personal income...
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Taxation of income from employment
Knotová, Klára ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Resumé The name of the thesis: Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. The diploma thesis is based mainly on Act No. 586/1992 Coll., On Income Taxes, also reflects the case-law, which helps to explain the disputed issues. It is an area that interferes with everyone's lives, but in which it is difficult to orientate. The main goal of the thesis is to analyse the personal income tax, to give a comprehensive picture of this issue and to try to analyse the individual components of this tax. In the first part of my thesis, I define the basic concepts that will help us to better understand the related issues. The second chapter deals with the general characteristics of the income tax and its position within the state budget revenues. The third chapter presents the core of the diploma thesis, which describes in detail the construction elements of the tax and explains the deficiencies that permeate it. Attention is placed on the subject, tax base and tax rate, but also on the explanation of the term dependent activity. The aim of this chapter is to give a comprehensive overview of the area of the personal income tax and to think about the imperfections and reflecting on the deficiencies of the adjustment and propose their solution. The fourth part of...
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Taxation of income from employment
Křížová, Alžběta ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. First part of this work describes important terms necessary for understanding the tax system. Systematically at first I describe the term of tax, than I describe the structural elements of tax, income tax in general and after that I can describe the taxation of income from employment. This thesis tries to comprehensively deal with all institutes, whose knowledge is important for the right calculation of the tax and the right tax payment. Considerable space in this work dedicates to the tax base and the effective tax rate. After describing what I have mentioned above, this thesis aims to assess the tax system and think about some other solutions. This thesis comes with a specific proposal in the area of defining the tax base. The conclusion of this thesis is that the tax system is very complicated. If we would like to make it easier, it is necessary to ask ourselves what should be the goal of the changes. Whether the result should be the same tax revenue, covered by the system complexity, simplifying the system and lower tax revenue, or maintaining the current tax revenue and sincere effort to simplify the system. Furthermore the thesis points out the fact, that schools should include some basic tax...
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