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Health insurance of foreigners in the Czech Republic
Žabka, Jan ; Koldinská, Kristina (advisor) ; Tomšej, Jakub (referee)
Health insurance of foreigners in the Czech Republic Abstract The main topic of this master thesis is the issue of health insurance of foreigners in the Czech Republic. Its goal is not only an analysis of the current legal regulation of this insurance, but also proposals for its possible development in the future. The thesis is focused on foreigners primarily for the reason that, while Czech citizens' access to health insurance is relatively unproblematic, in the case of foreigners there are many complications and obstacles. In the first chapter, the author first deals with foreigners who participate in the public health insurance system. In this part, he mainly draws attention to the inappropriate legal regulation, which concerns the access of persons to public health insurance, as well as to the imperfect formulation of the conditions of application of one of the coordination regulations. In the second chapter, on the other hand, the author focuses on foreigners who do not participate in public health insurance and must therefore conclude commercial health insurance for foreigners. The chapter on commercial health insurance for foreigners is divided into two subsections. The first deals with basic health insurance for foreigners and the second with comprehensive health insurance for foreigners. The...
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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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Personal Income Tax Optimization
Knotek, Petr ; Otáhal, Stanislav (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimizing the tax liability of a selected natural person. In the theoretical part are explained the basic concepts in the field of personal income taxes, which are needed for calculation of personal income tax as well as the issue of social and health insurance. The analytical part will introduce the entity whose tax liability will be optimized. The practical part contains recommendations for tax optimization.
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Tax Optimisation of a Self-employed Student
Ilášová, Barbora ; Pěta, Jan (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is focused on the tax optimisation of sole proprietor which is a university student doing business according to a trade license. The minimization of social security tax is realized through a decisive income limit on which the mandatory participation in social insurance is derived. The practical part includes the total tax burden for the tax year 2022. Finally, the possibilities of optimization and selection of the most suitable variant, which is the least burdensome for the taxpayer, are evaluated.
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Optimising Taxation of the Individual
Luňáčková, Veronika ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with optimalization of personal income tax. The theoretical part describes basic terms regarding presonal income tax, which are essential for the calculation of personal income tax. The practical part deals with the calculation of the lowest possible tax liability of a chosen natural person with the use of tax optimalization. It also includes the evaluation of the most effective variant.
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Social legislation in Czech lands in the years 1918 - 1948
Roubíková, Petra ; Kuklík, Jan (advisor) ; Kindl, Vladimír (referee) ; Rákosník, Jakub (referee)
Social legislation in Czech lands in the years 1918 - 1948 Abstract The dissertation deals with the theme of social legislation in the period of 1918-1948. i.e. during the so called First, Second and Third Czechoslovak republic. However, the foundations of the Czechoslovak laws in this area lays in the period of Austrian laws, especially from the second half of the 19.th century. Development of social legislation was directly conected with the existence of a legal regulation of modern municipal self-government and higher levels of self-government. Two very important acts were adopted in this respect: Act No. 18/1862 The empire's code implemented on 5th March 1862 "The Act on Municipal matters" and on 3rd December 1863 Act. No. 105/1863 The empire's code "The act about Domestic rights". For poor relief the "The Poverty act" (Act No. 59/1868 The provincial code) was enacted on 3rd December 1868. Based on the social policies of "stick and carrot" of Otto von Bismarck in Germany, the Austrian Government enacted series of Acts on health and other types of social insurance systems, which were not universal, but had differences for different types of workers and employees, for example for miners, factory workers or white collars. Because the Act No. 11/ 1918 Coll. of laws transferred practically all existing...
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Sickness and health insurance in selected nations of the European Union
Svocák, Richard ; Tröster, Petr (advisor) ; Zemanová, Jana (referee)
Since numerous legislative changes in sickness insurance in the Czech and Slovak republics are currently occurring, it is worth to analyze their impact on society. Because of the interconnected evolution of sickness and health insurance, it is essential to look at these changes from a broader perspective. Also health insurance regulation constitutes one of the most debated over legal areas due to its enormous implications on the lives of every single one of us. Certain aspects of health insurance reform in the Slovak republic did not go exactly according to the plan and its results are therefore increasingly met with outrage. The aim of the work is to analyze the most interesting aspects of sickness and health insurance reforms in the Czech and Slovak republics and further identify its positives and weaknesses. Furthermore two alternative concepts of sickness and health insurance regulation are described. The social welfare system in the United Kingdom is briefly introduced and the legal framework of the National Health Service is presented as an alternative to the local concepts of Health insurance. Secondly, after successfully implementing large scale reforms in Health insurance regulation, the Netherlands serve as bright example of a market and patient oriented healthcare system with excellent...
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Comparison of health insurance systems in the Czech Republic and the Federal Republic of Germany
Stieberová, Marie ; Štefko, Martin (advisor) ; Koldinská, Kristina (referee)
Die Arbeit beschäftigt sich mit dem Thema "Vergleich der Krankenversicherungssysteme in der Tschechischen Republik und in der Bundesrepublik Deutschland". Zwischen den gesetzlichen Krankenversicherungssystemen der Tschechischen Republik und der Bundesrepublik Deutschland bestehen viele Unterschiede und Besonderheiten. Es zeigt sich, dass beide Systeme auch eine ganze Reihe von gemeinsamen Aspekten aufweisen. Die Arbeit besteht aus sieben Kapiteln, wobei sich jedes Kapitel einem besonderen Aspekt der gesetzlichen Krankenversicherung widmet. Im ersten Kapitel wird eine historische Entwicklung erklärt, wobei im Unterabschnitt 1 dieses Kapitels die historische Entwicklung in der Tschechischen Republik behandelt wird, während der Unterabschnitt 2 sich der Entwicklung in der Bundesrepublik Deutschland widmet. Das zweite Kapitel setzt sich mit der rechtlichen Regelung beider Staaten auseinander. Dieses Kapitel ist in zwei Teile untergliedert, wobei der erste Teil sich mit der Regelung in der Tschechischen Republik beschäftigt und der zweite Teil die Situation in der Bundesrepublik Deutschland beschreibt. Das dritte Kapitel befasst sich mit der Problematik der Krankenkassen in beiden Staaten. Die folgenden zwei Kapitel analysieren den Umfang der gesetzlichen Krankenversicherung, und zwar zum einen des...
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Regional variation in health care spending
Hadrová, Petra ; Pavloková, Kateřina (advisor) ; Hildebrandt, Barbora (referee)
This thesis examines the regional variation in health care spending in the Czech Republic. The problem of regional variation in health care spending has been a subject of many studies all over the word for several years. Dartmouth Atlas in the United States in 1998 pointed out significant differences in the consumption and financing of health care. In different countries apply different health care systems, yet they have something in common. It is the regional variation in health care consumption and spending. In the Czech Republic the problem of area variation was marginally analyzed by the Roundtable (Kulatý stůl). Detailed analysis, however, does not exist. This paper uses VZP data that are related to 2009 and represent individual consumption data of health care segments covered by health insurance. Using secondary analysis of these data we find and analyze specific regional variations in health care spending across all heath care segments, even on a district level.
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