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Dynamic Model of Air Suspension System
Janečková, Radka ; Zháňal, Lubor (referee) ; Fojtášek, Jan (advisor)
This master’s thesis is about creating a dynamic model of pneumatic suspension. At first reader gets to know some general information about pneumatic suspension like: classification of this type of suspension, historical development and how modern air suspension systems work. Next, there is review of some created analytical models of this type of suspension. Last but not least, the new dynamic model of air suspension is created in the software ADAMS/Car. It is tested in different types of analysis, such as quasistatic or dynamic suspension analysis and then the model is implemented in the full vehicle Tatra T158 4x4 and more analysis are made. The new model is then evaluated in terms of pros and cons.
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Progressive tax burden on households on income from individuals
PAVLOVIČOVÁ, Lenka
The theme of the diploma thesis is "Progressive tax burden on households on income from individuals". The aim of this work is to examine the progressive burden on households of personal income tax, using model households. The purpose is also to determine which taxpayers and in which households have the greatest tax burden. The study is conducted using an average tax rate. The analysis is performed in years 2016, 2017 and 2018 on four taxpayers (which are different by the amount of gross wage), which are in five different types of households (according to their composition, taxpayers apply different types of discounts or tax advantages). The results of the thesis show that the higher the gross wage, the higher the average tax rate (the higher the tax burn on the taxpayer), which is also more balanced than the poorer taxpayers. There is a minimal difference between rates year-on-year. Personal income tax is progressive.
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The developement of basic income categories in net incomes of Czech households
Svoboda, Lukáš ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This thesis is focused on examining the impact of income taxes on social groups of employees and pensioners in comparison with the aggregate population between years 2004 and 2014 in the Czech Republic. The measurement was accomplished based on measurements of global progression and effective tax rates from SILC. The results show that the impact of income taxes on the social group of emloyees is slightly progressive in all studied years, the social group of pensioneers has a low rate of income differentiation and is affected the least by income taxes out of all studied groups. The impact of income taxes on the aggregate population is also slightly progressive despite the fact that all studied years show an interval, on which the income taxes are regressive.
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Individual income tax and its redistributive impacts
Kavková, Petra ; Klazar, Stanislav (advisor) ; Maaytová, Alena (referee)
This thesis analyzes the redistributive impact of the individual income tax over the time. The aim is to analyze and compare the tax burden on taxpayers and the degree of progressivity from 2000 to 2010. During those ten years, several significant changes, regarding the components of individual income tax, had occurred. In particular, there was transition from the standard deduction from the tax base to the tax credits in 2005 and 2005, and then in 2008 a change in the tax base as so-called super-gross wage, the introduction of linear 15% tax rate and in the case of the social insurance to the introduction of the maximum assessment base for employees. In this thesis the requirements for personal income tax are described at first, with focus on equity and related redistribution and measurements of the tax progressivity. The second part of this thesis describes the various structural elements of the personal income tax and their changes in individual years. The final section contains both analysis of the impact of these changes on the average tax rate for individual taxpayers and the degree of progressivity and then comparison of the average tax rate and the degree of progressivity in these ten years.
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Personal income tax and its redistributive impacts - time analysis
Burdová, Markéta ; Klazar, Stanislav (advisor) ; Doležalová, Ivana (referee)
The thesis analyses a redistributive impacts of a personal income tax. Its aim is to find the main tax changes that influence the most an effective tax rate and a tax progressivity from 1993 to 2011. Since 1993 until present day has gone the personal income tax trough many changes, what has affected an income redistribution. The most important changes happened in 2005 and 2006 and also changes in 2008 when came into charge a super-gross wage and linear tax rate. The first part of the thesis describes particular structural element of the tax and tax changes in years 1993-2011. The second part treats the income redistribution, tax equity and describes the tools that measures the tax progressivity. The last part contains an analysis of four model situations with effective tax rate and tax progressivity index.
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