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Income Tax of Individuals in the Czech Republic and Member States of the European Union
BUŠOVSKÁ, Helena
The aim of the diploma thesis is to breakdown the member states of the European Union into clusters, with a similar taxation of personal income tax and try to interpret the results and differences by means of selected economic indicators. The theoretical part of the diploma thesis describes the tax harmonization, including its application, individual factors affecting taxation in different countries, and basic concepts related to the tax area. An integral part is the definition of personal income tax in all 28 EU Member States. In the practical part of the diploma thesis, individual categories of clusters with EU Member States for the period 2017 and 2018 are created by means of cluster analysis. The results are included in the final chapters.
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Dopad omezení paušálních výdajů u daně z příjmů fyzických osob
Vlková, Věra ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
Cílem bakalářské práce je analyzovat dopad zavedení omezení paušálních výdajů z let 2013 a 2015 na vývoj výše dotčených dílčích základů daně příjmy ze samostatné činnosti a příjmy z nájmu. Rozdíly mezi skutečnou výší daňového výnosu a jeho hodnotou bez omezení, kterou jsem odhadla regresní analýzou z vývoje před zavedením omezení, jsou objasněny dopadem na změnu počtu poplatníků, kteří uplatňují paušální výdaje či daňové zvýhodnění na vyživované osoby. Rovněž jsou vymezeny paušální výdaje, jejich historické legislativní změny, možné budoucí změny a možnosti, jak poplatníci mohli obejít účel zavedení omezení. Mimo jiné je změřen zlomový příjem, který určuje pro poplatníky výhodnější způsob uplatňování výdajů při zavedených omezeních.
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Flat-rate expenses in the income from the business of natural persons in the Czech Republic
Vlášková, Michaela ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This bachelor thesis deals with the taxation of the income of entrepreneurs, who are used to determine the taxable lump sum expenses. Development rates of these expenditures went many changes, most of them were in 2013 and these relate mainly to the application of discounts and rebates on a husband, or wife. Examined the rate itself is flat-rate expenditure on the basis of comparison with actual expenditure. For the purposes of the practical part of the data obtained was used in the survey. At the conclusion of some of the proposals, as would a flat-rate expenses could increase revenue to the State Treasury.
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The impact of Various Forms of Tax Relief on Liability for Income Tax of Individuals
BALOUNOVÁ, Adéla
The main objective of this bachelor thesis is to evaluate the progressivity of the tax when would be use tax relief. The thesis is dedicated to the tax relief in the Czech Republic with a focus on 2014 and 2015. After the explanation of basic terminology, classification of tax relief, description of methods used for calculation of tax bases of taxpayers, and the procedure of determination of total tax amount follow particular calculations. The focus is given on three taxpayers with different income levels and diverse types of expenditures. It was elaborated several specific situations and with given conditions it was performed comparison of partial tax obligations with their basics. The quotient of the tax obligation and the tax base is called effective tax rate. Its development shows that the tax relief do not influence the progressivity of the tax, because in every situations the higher the tax base was, the higher the tax obligation was. This is the typical feature of the progressive tax. However this tax relief fundamentally influence the tax burden of taxpayers.
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Taxes in Accounting of self-employed
NOVÁKOVÁ, Marcela
The aim of bachelor thesis is analyzing the issues of taxes in the accounting of self-employed person. At first some main terms of taxation theory and taxation system of the Czech Republic are explained for easier understanding of the problem. Then this thesis characterizes individual accounts for the register of taxes in accounting. The main part of the thesis is focused on the income tax of individuals and its structure. Important changes, which have come in the law of the income tax of individuals in the last years, are registered in this thesis. The issues of taxes and analysis of taxation duties are applied on the chosen workman since the time he became a self-employed. On the basis of the collected data the taxation optimization resolves if the expenditure incurred is more advantageous than the lump sum.
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