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Comparison of employment and self-employment taxation including social security contributions in selected countries
Matulová, Andrea ; Vančurová, Alena (advisor) ; Kábelová, Lucie (referee)
This thesis focuses on tax burden including social security contributions of employment and self-employment in selected countries as Czech Republic, Germany, United Kingdom and Canada. The aim of the thesis is to compare differences in taxation and social security contribution of employees and entrepreneurs. The first part of the thesis is focused on the main differences in taxation and social security contributions between selected countries, then each chapter is describing rules for tax and contributions calculation of employment and self-employment. In the end of the each chapter there are examples of tax burden including social security contributions of different tax payers with different incomes. And finally in the end of the thesis there is comparison of all selected countries. The results of analysis show that in all selected countries are entrepreneurs advantaged compared to employees and Czech Republic has the most significant differences in tax burden including social security contributions than other selected countries.
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Taxation of employee benefits in the Czech Republic
Studničková, Zuzana ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on taxation of selected employee benefits in the Czech Republic. Providing of employees benefits is evaluated with respect to the tax base of the employer, the tax base of the employee and to the assessment base for the payment of social security and state employment policy contributions and for general health insurance. The diploma thesis is divided into three parts. The first chapter defines the term human capital and employee benefits, analyzes the most frequently provided employee benefits and describes the possibilities of covering. The second chapter follows up the tax and insurance aspects of selected employee benefits. In the third chapter are described the employee benefits which are provided by consulting group ASB Group and are defined suggestions how to change the system of employee benefits.
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Evolution of the Tax Burden on Individual Income by Personal Income Tax
NOVOTNÁ, Radka
This bachelor thesis investigates the personal income tax. The thesis follows evolution of the tax burden on a taxpayer of this tax during the period between 2010 and 2015. The basic concepts of tax theory are mentioned in the theoretical part of the thesis. The work deals with the structure and the legislative adjustment of personal income tax and the statutory social security and health insurance contribution, which have a character of tax. The thesis adjusts various model incomes of employee and self-employed to the tax base, including the calculation of the tax base, in the practical part. The work examines the burden of taxpayers by personal income tax and also by this tax and the statutory social security and health insurance contribution together. The thesis also demonstrates the impact of the individual taxation changes on taxpayers and on their tax obligations. The results of the differences between the tax obligations of employee and self-employed during the period between 2010 and 2015 are summarized in the conclusion.
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Taxation of employee benefits in the Czech Republic and Slovakia
Bílková, Petra ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis is focused on the comparison of taxation of employee benefits in the Czech and Slovak Republic. Providing of employees benefits is assessed with the respect to the tax base of the employer, the tax base of the employee and to the assessment base for insurance contributions. The thesis first describes the general principles of employee benefits, further the selected employees benefits are discussed in more detail. In the practical part is made a comparison of taxation of employee benefits and a comparison of the provision of these benefits compared to the net income of employees.
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Comparison of taxation of individuals in selected EU countries
Vágnerová, Pavlína ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The aim of this bachelor thesis is the comparison of personal income tax, especially salaries of employees in the Czech Republic, Slovakia, Austria and Germany. I compare structural elements of the tax and system of the social security in each country in the first part of the thesis. Then I count total paid tax, social and health insurance and total contributions to the public budget per year for each taxpayer who represents stated income groups. My calculations are done in model examples. I compare the final paid personal income tax and total contributions to the public budget from the examples in each country in the final part of the thesis. I count effective tax rates of each country in different tax zones from the data in model examples. The Czech Republic is the country where the smallest personal income tax is paid. The highest tax is paid in Austria and in Germany. At the end of the thesis there is the summary of the obtained results and recommendations for the Czech Republic.
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The tax effects of the founding a limited liability company
PERMANOVÁ, Romana
This thesis deals with the possibilities of taxation of a person who wants to do business as an individual. The main subject of this work was to evaluate situation in terms of tax advantages. The issue of taxation is only one of the criteria. There are other criteria that might affect the decision, for example such as insurance, financing options, There are two options. One of them is a self-employed person who conducts business under the Trade Act. The other options is to do business as a legal entity, through a limited liability company with just one partner. There are no employees in the company.
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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