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Changes in Debt Relief Self-Employed Persons after Amendment to the Insolvency Act
VONDŘEJC, Tomáš
The bachelor thesis describes the main changes in debt relief after the amendment of Insolvency Act No. 31/2019 Coll, which is effective from the 1st of June 2019, amending Act No. 182/2006 Coll., Bankruptcy and the Methods of its Resolution. The thesis provides basic information on insolvency proceedings, the historical development of the Insolvency Act, the characteristics of debt relief, bankruptcy and reorganization. Another part of the thesis also deals with the amendment to the Insolvency Act, which aims to alleviation the negative consequences of the covid-19 pandemic on the economic situation of citizens and self-employed persons. The practical part detects the view of amendment No. 31/2019 Coll., from insolvency administrators and judges of the insolvency section of the Regional Court in České Budějovice and evaluates the results with predetermined hypotheses.
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Dopady odměňování společníků s.r.o. ve vazbě na výši starobního důchodu
Holíková, Lenka
The thesis deals with remunerations of the limited partners of limited liability companies and the influence of this action on both the current and the future income of the limited partner. For each type of remuneration, with regard to different levels of incomes, a current levy is observed. The influence on the future incomes is determined by the level of the old age pension which is acquired by the limited partner-depending on the chosen the remuneration type-from the state budget. The outcomes are gained from model examples which are supposed to serve as an overview of all the possibilities of remuneration, including their combinations. The results deal with the impacts of every type of remuneration on the state budget as well. A part of the thesis is focused on a comparison of incomes of the limited partners and incomes of self-employed people. The differences are seen from both the level of taxation and the amount of the old age pension point of view and are aimed at social insurance. The impact on the state budget is added as well.
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Tax gap in the personal income tax
Kábelová, Lucie ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.
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Factors affecting the tax burden on entrepreneur
Kaftanová, Barbora ; Slintáková, Barbora (advisor) ; Bauernöplová, Veronika (referee)
This thesis focuses on the factors that have influence on tax burden of self-employed in the Czech Republic. Selected factors are: the way of recording income and expenditure, possibilities of achieving business income individually, in cooperation or through participation in unincorporated association and the amount of profit. The main goal of the thesis is to find the combination of the way of recording income and expenditure and the way of achieving business income that results into the lowest tax burden. The analysis of the tax burden is based on six representative self-employed. This sample of self-employed was created upon real data collected in past 5 years. Tax burden was measured by two indicators -- the ratio of contributions to the tax base and the ratio of contributions to the gross profit.
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Social Security, Pension and Health Insurance of Persons Engaged in Business in the District of Tábor
ČMOLÍKOVÁ, Věra
The work deals with social security in the Czech Republic. It describes the origin and development of welfare state. The origin of social security {--} its composition, benefits provided by it. Further it describes the institution providing for social security in the Czech Republic, i.e. the Czech Administration of Social Security. That institution has its territorial centres providing for social security all over the Czech Republic. It cooperates with other state bodies in matters related to social security. A part of the work is focused on general characteristics of persons engaged in business {--} who can be a person engaged in business, under which conditions, classification of persons engaged in business. etc. It includes also pension and health insurance of businesspersons, benefits resulting from such insurances to which the persons engaged in business have claim upon fulfilment of conditions given by laws. All duties and rights resulting from performance of activities of persons engaged in business are described here. The work includes statistical data from the register of persons engaged in business I was provided by the District Administration of Social Security of Tábor.
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Fiscal effects of changes in social insurance
Skrbková, Lucie ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
I have chosen the theme of social insurance for my bachelor final essay because it is a highly debated topic, and interests me because decisions and changes made in regards to social insurance impact everyone from employees, to entrepreneurs, to employers, to the state for which social insurance is paid on people's behalf, and to people without taxable income. The primary goal of this final essay is to analyze changes in revenues from social insurance, assuming variable factors which cause social insurance revenues to increase or decrease, The variable factors I will focus on include minimum wage, average wage, rate of inflation, and insurance rates. I will also mention and touch upon other factors which could influence the amount of social insurance revenues, such as demographic factors and base limits imposed for individuals. I will outline and analyze which current changes in social insurance are valid for 2009. I will search out revenues from social insurance of common budgets during the period from 1999 to 2008 and then according to this output data, I will answer the question as to why these changes were made. Finally, I will try to find the best statistics model which would sufficiently describe relationships between insurance revenues (as dependent variable) with minimum wage and average wage (as explanatory variables).
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Development of social insurance from the standpoint of transfer of insurance-generated monies to the state budget.
Hartlová, Alena ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis deals with the development of social insurance, specifically with health insurance and social security, from the standpoint of transfer of insurance-generated monies to the state budget. It presents the significance of social insurance in its current form and an analysis of the principal changes it has undergone in the last fifteen years. It particularly examines changes in the definition of participants in social insurance and changes in the use and structure of bases of measurement in individual insurance subsystems. This thesis also includes an analysis of these changes which seeks to analyze the past and potential impact of shifts in basic factors which influence the amount of money flowing from insurance to the state budget (such as minimum wage, average wage and number of paying participants) on individual participants in social insurance.
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