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Taxation of retirement pensions and other insurance benefits
Mairovský, Štěpán ; Vybíral, Roman (advisor) ; Koldinská, Kristina (referee)
2 Abstract Taxation of retirement pensions and other insurance social benefits The thesis has the ambition to bring an often-neglected view of one of the media-gracious topics, and that is the Czech pension reform. For this purpose, I examine in detail the pension insurance system, which is a public monetary payment, and, to a lesser extent, the voluntary old-age savings system, which consists of supplementary pension savings and supplementary pension insurance. In the case of pension insurance, it is examined in particular how much the insurance premium is for pension insurance taxes, and how much the actual insurance premium, while the essential criterion in the given case is the degree of its equivalence expressing the ratio between this insurance premium and its consideration in the form of a (retirement) pension. This varies between 1/3 and 2/5, which means that the premium for pension insurance can be considered a tax from 3/5 to 2/3. At the individual level, as a result of the reduction limits, the equivalence rate ranges from 34% for people with the highest incomes to 100% for people with the lowest incomes. Therefore, there is in reality a strong progressive-regressive taxation of the incomes of employees, and to a lesser extent of the self-employed. From the point of view of a more suitable...
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Personal income tax exemption of pensions in the selected countries in EU
Paclíková, Veronika ; Vančurová, Alena (advisor) ; Bušovská, Monika (referee)
The main objective of diploma thesis is the comparison of the taxation of taxpayers who receive pension and concurrently have an income from employment in the selected countries of the European Union which are the Czech Republic, Germany, Hungary, Austria and United Kingdom. The diploma thesis is divided into four chapters. The first chapter contains the characteristics and classification of the tax expenditures. In the second chapter the pension systems of the selected countries are characterized and the results of studies of OECD concerning the issue and the comparison of pension politics are described. The third chapter is devoted to the method of taxation of personal income of working pensioners and social security systems in individual countries and the last part is the comparison of the various types of tax expenditures. The last, fourth, chapter is dedicated to the comparison of the rate of taxation of working pensioners in the selected states. The rate of taxation is calculated using the average tax rate, partial results are the size of the exemption of pensions and total tax expenditures relative to income of taxpayers.
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