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Personal income tax of self - employed persons
ŠMÍD, Marek
This bachelor thesis deals with the optimization of income tax for self-employed persons. The aim of the thesis is to compare different options for calculating the tax liability of a particular individual and to propose a legal saving on income tax. The thesis introduces the basic concepts of tax theory and the tax system of the Czech Republic with a focus on personal income tax and describes the significant changes in the relevant law in recent years. The thesis also describes health and social insurance contributions, which are in the nature of a tax. The tax base is determined as the difference between income and expenditure, with the proviso that expenditure may be actual or determined as a percentage of income. A new calculation option from 2021 brings a flat tax. The paper shows that each of these three methods benefits specific groups of profit tax payers. A properly chosen method even not only minimizes the tax burden, but in combination with the tax bonus can cause a negative tax.
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Optimization of income tax for self - employed persons
ZBORNÍKOVÁ, Lucie
The bachelor's thesis deals with optimizing personal income tax - specifically for the self-employed. The bachelor's thesis aims to evaluate several variations of the procedures within the taxpayer's tax record and the calculation of the amount of personal income tax for the current and immediately following tax year. The first is a theoretical part, consisting of specialist literature and tax laws. Theoretical terms are defined in this section, relating to personal income tax. This includes, for example, the tax, the tax base, the rate of tax, or the legislative procedures for determining the tax base and the subsequently calculated tax liability. The next part of this work introduces a specific tax entity. This describes the basic information about the tax subject and its business activities. The tax subject is Mr. Jiří, who carries out the landlord's business, which is operated under a business license. In the context of tax optimisation, lump sum expenses and the co-operative institute are used. The optimisation of income tax is linked not only to the calculation of the tax on the chosen self-employed example but also to the calculation of the distribution of the tax burden to the co-operative and the flat-rate expenses. The work also explores how optimization will affect the social security and public health insurance that an entrepreneur has to pay. At the end of this work is an evaluation of all possible options and my recommendation.
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Komparace zdanění příjmů fyzických osob v ČR a na Slovensku
Smutná, Markéta
Bachelor thesis deals with the comparison of personal income tax in the Czech Republic and Slovakia. It focuses on the tax system of each country and identifies differences when setting the final tax liability. The practical part includes a comparison of the resulting tax burden of selected groups of taxpayers in both countries of the European Union.
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Identifikace daňového zatížení příjmů fyzických osob v České a Slovenské republice
Vrablicová, Hana
Vrablicová, H. Identification of the income tax burden of individuals in the Czech Republic and Slovak Republic. Bachelor thesis. Brno: Mendel University in Brno, 2013. Thesis is focused on the identification of the income tax burden of individuals in the Czech Republic and Slovakia . The work deals with the income from employ-ment and income of self-employed persons. Literature review section describes basic concepts of taxation and discusses the individual paragraphs of the Law on Income Tax . In the practical part of thesis are concrete examples showing diffe-rences in taxation in both countries . In conclusion, country which is the favorable tax treatment of taxpayer's income is recommended.
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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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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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Optimization of Income Tax of Individuals at a Specific Taxpayer
KAMENÍKOVÁ, Štěpánka
Bachelor thesis deals with the optimisation of personal income tax for a particular taxpayer. The individual taxpayer is self-employed in the agricultural sector. This work aims to determine the amount of personal income tax using all the statutory measures to which the taxpayer is entitled to the current tax year. The optimisation of income tax is linked not only to the calculation of the tax on the chosen example of the self-employed but also to the calculation of the allocation of the tax burden to the cooperating person, using real expenses and flat-rate expenses. The work also explores how optimisation will affect social security and public health insurance that entrepreneur and co-operatives have to pay. In the end, the results are compared and evaluated. Furthermore, the work also examines other taxes that the farmer has to pay, such as property taxes, excise duties and value-added tax. The conclusion is the total tax burden of the taxpayer.
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Comparison of Payroll Issues in the Czech Republic and the Slovak Republic
ČESKÁ, Hana
The bachelor thesis describes payroll systems in the Czech Republic and the Slovak Republic. For the sake of their subsequent comparison, the text is focused on analyzing key issues affecting remuneration and also wage deductions from income from employment. Dissimilar nature and general scheme of each tax system, health insurance and social security contributions´ conditions laid down by law in these neighbouring countries lead to different net income despite original identical gross wage. In order to prove that, this theses deals with several particular examples showing procedure that leads to calculating costs per employee and also net wages, including the calculation of the advance income tax and health insurance and social security contributions. With regard to the results of these examples, options for tax optimization are presented and one of these payroll systems is chosen as preferable in terms of employers and employees.
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