National Repository of Grey Literature 5 records found  Search took 0.01 seconds. 
Comparison of Personal Income Tax in the Czech Republic and the Slovakia
Zámečníková, Pavlína ; Šabján, Branislav (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on specification of tax in general and than it focuses specifically on peronal income tax in Czech Republic and Slovakia. It analyses how to calculate the personal income tax in these states. The analytical part is made by model example of tax calculation and mutual comparison. The output of this thesis are options of personal income tax optimization in Czech Republic.
Business plan of selected business entity
VESELÁ, Nikola
This diploma thesis deals with business sphere and more specifically it is also about creating own business plan. The theoretical part begins with description of terms, which defines the business sphere as it is. Another important part of the theoretical part is the definition of methods which are used for data analysis in business sphere. It is also important to mention that this part continues with strategies and modern ways to deal with competition participating in the same business. The practical part starts where the theoretical part ended, which is applying those mentioned terms into a real use-case. Task of the practical part is to create own business plan for a driving school business. This business has a long history in region of Písek, but the re-do was needed to keep the business alive, which is exactly what this part is about. This part describes the history and the plans for the future by the new business plan. It also contains analysis of current data, the environment and also the legislatures. Economic data are provided as well and the part closes with discussion about business sustainability in the current market situation.
Comparison of Personal Income Tax in the Czech Republic and the Slovakia
Zámečníková, Pavlína ; Šabján, Branislav (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on specification of tax in general and than it focuses specifically on peronal income tax in Czech Republic and Slovakia. It analyses how to calculate the personal income tax in these states. The analytical part is made by model example of tax calculation and mutual comparison. The output of this thesis are options of personal income tax optimization in Czech Republic.
Current problems of self-employed persons pension and sickness insurance in the field of insurance collection and benefits payment and proposals of their solution
KALIANKOVÁ, Ivana
Bachelor thesis is focused on current issues in the pension and sickness insurance of the self-employed, where fundamental changes occurred from 2009 onwards regarding not only collection of premiums but also the benefits provided by these systems. The system of insurance for self-employed persons underwent a long development period, every stage from the very beginning of insurance through interdependence of pension and sickness insurance to their complete separation affected the current behaviour of the self-employed in this field. Premiums should be understood also in terms of coverage of social incidents, which is an illness, injury, disability or old age. The amount of benefits provided from the system depends on the amount of premiums paid and the period of insurance. For this reason, attention in the thesis was paid to the issue of present statutory regulation of premiums, focusing on special-purpose sickness insurance premiums for the self-employed and the subsequent payment of benefits. Also in the field of pension insurance it is necessary to consider whether the premium payers are sufficiently aware of the link between premiums paid and the amount of such benefits, and can responsibly decide on the choice of assessment base, which has an impact on future security in retirement. The objective of this thesis is, based on an analysis of main problems which consist of complexity and comprehensibility of the existing legislation in force for self-employed persons, to suggest changes aimed at simplifying it. The given topic was studied using qualitative research through semi-structured interviews in a relatively narrow circle of self-employed persons with the aim to investigate the status quo, to get a detailed understanding and practical application of the provisions of the Act. Based on the knowledge and experience from practice, questions were prepared, which were answered not only by clients but also by District Social Security Administration Office staff in Strakonice who deal with administration of premiums. Based on evaluation of individual respondents' replies and with regard to the current problems during practical implementation of pension and sickness insurance administration, an opinion was obtained that the existing legislation is complex and confusing for the self-employed. Therefore, measures were suggested, which could be used as tips for possible amendments to legislation in the field of self-employed persons´ insurance premiums.
Social security of students
Zaoralová, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The aim of this thesis is to describe complex issues in the social security system in relation to students, to identify their positions in all social security systems and especially in social insurance. According to the main objective the work is divided into three chapters. The first is a general part, where is mentioned how Social Security was created, how it evolved, what it means, what is the object, system and springs. The second chapter is focused directly on Social Security Czech Republic, shows how it is structured and which systems contains. The third chapter is very specific and is aimed directly at students. It is divided into four essential parts. The first unit deals with the position of students in sickness, pension and health insurance systems, but also in state aid and social assistance. The second part of the third chapter is refered to cases of overlapping studies, while self-employment and in part three overlapping studies and jobs. At the end of the third chapter the mention of even a single is, uncommon scenario, where the student performs during the study both activities, self-employment and also occupation. Question is, if the student has some benefits in social security. What advantages has self-employed person or employee, who is at the same time also a student?

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