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Solidarity tax increase and super-gross wage from the point of view of effective tax rate
ŠKARYDOVÁ, Lucie
The diploma thesis focuses on the personal income tax, specifically on the component of solidarity tax increase and the concept of super-gross wage. These two tax institutes have been in the past years a frequently discussed topics, up to 2021 when finally they were cancelled and at the same time, there was a return back towards progressive taxation of natural persons. The objective of this diploma thesis is to evaluate the institute of solidarity tax increase and super-gross wage in chosen taxpayers, using an effective tax rate, based on model situations relating to the given issue in 2020 - 2022. The theoretical part, except other things, introduces basic information and construction elements of personal income tax. The practical part of the diploma thesis focuses on the personal income tax calculation per tax periods of 2020, 2021 and 2022. For the calculation of tax, three taxpayers (an employee, a business owner, a property lessor) are chosen in whom two situations (low and high income) are being evaluated. In chosen payers, an annual tax amount after discount is calculated per each situation. Subsequently, the individual situations are evaluated based on an effective tax rate. In the thesis conclusion, the evaluation of super-gross wage institute is introduced as well as the evaluation of the solidarity tax increase.
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Solidarity tax increase
Jiroušek, Karel ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
This thesis deals with the development and particularly the changes in the tax burden over limit personal income achieved in 2012 and 2013. Changes resulting from the Act No. 500/2012 Coll., Amending laws in connection with the reduction of fiscal deficits. The work contains a summary of the most interpretative problems that have emerged in the context of practical application of the solidarity tax increase during 2013. Subsequent clarification of problematic situations is explained by the results of the negotiations and Opinions of the General Financial Directorate and the Chamber of Tax Advisers. The aim of the thesis is to measure the effective tax rates for taxpayers model, follow-on-year comparisons and drawing up estimates of selected indicators. Models payers are based on regional statistics of labor cost and so they represent real employees with excessive income. The effective tax rate increased in the richest model by 9.06 percentage points. Total number of employees covered by the solidarity tax increase estimated at 64,954 people. Estimating revenues of the public budget for the fiscal year 2013 amounts to 845 million CZK and an estimate of the administrative costs taxpayers 12.4 million CZK.
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