Thesis (M.S.)--Naval Postgraduate School, 2002. / Thesis advisor(s): David R. Henderson, Raymond E. Franck. Includes bibliographical references (p. 31). Also available online.

Thesis (Ph. D.)--Columbia University, 1921. / Vita. Published also as Studies in history, economics and public law, ed. by the Faculty of political science of Columbia university, vol. CI, no. 1; whole no. 229. Bibliography: p. 241-243.

Akademisk afhandling--Stockholms högskola. / "Det vetenskapliga syftet med denna avhandling är att klarlägge grunden för och den inre konstruktionen av inkomstakattens objekt."--Företal. "Litteraturförteckning": p. [v]-viii.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1970. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Taxation of Personal Income (a comparison of the legislation in the Czech republic and selected countries of EU) The topic of taxation of personal income has been chosen by the author of this diploma thesis. The original purpose was to describe and analyze the legislation in two states, Czech Republic and Slovak Republic, which had existed as a common state more than 70 years in the 20th century. Therefore it could be interesting to follow up, what had happened during the last 20 years after the disintegration of the common state. This thesis is divided into five parts (including an introduction and a conclusion), which are generally subdivided into the chapters and subchapters. The thesis was written in accordance with the law applicable on the 1st October 2013. In the first part of the thesis, the author deals with the Czech laws regulating an income tax of individuals. She defines and briefly explains an essential terminology related to that part of legislation including some proposed amendments of the Acts. As a main source the Law on Income Taxes, no. 586/1992 was used. It is important to highlight also the chapter number 4 which is focused not only on the Czech territory, but which analyses the problem with an international double taxation of worldwide incomes of a natural persons, including...

57 9. Summary In my thesis I analyze the legislation on personal income taxes applicable in the Czech Republic, in the Slovak Republic and in a few selected member states of the European Union, with its main purpose to highlight the specificity of the legislation and to state reasons why it is most unlikely to achieve the full harmonization of personal income tax within the European Union. The thesis is divided into an introduction, four main chapters and a conclusion. The Introduction is focused on the reasons of my choice of the topic and I point out the importance of the issue. In Chapter Two, firstly, I analyze the concept of taxation in general, then other individual terms related to the income tax and the specific legislation according to the Act no. 586/1992 Coll., on Income Tax, another tax related legislation, and other specifics of the Czech income tax legislation. Similarly has been continued in Chapter Three, which briefly describes the evolution and the applicable legislation of personal income tax in the Slovak Republic. Chapter Four deals with the harmonization process within the European Union, the methods of elimination of the international double taxation, legislation applicable on this issue in the Czech Republic and mainly it analyzes the personal income tax legislation applicable in a...

This diploma thesis deals with the legal aspects of income tax for natural and legal persons in contexts which may arise when dealing with cryptoassets of all kinds. The modern phenomenon of cryptoassets has been the subject of much discussion, especially in recent times, but legislation and comprehensive methodologies governing procedure for taxation of income are lacking. Therefore, the main objective of this thesis is to analyse income tax on cryptoassets for natural and legal persons. If we reformulate this objective into a question, it would be: How do we correctly tax income from cryptoassets for natural and legal persons? Within the framework of my thesis, I also had to deal with the technological and legal aspects of cryptoassets and taxes. The concept of a cryptoasset, including its definition and content, is still a matter of debate even now, more than 10 years after its creation. Similarly, it was necessary to analyse the Czech legislation and determine what a cryptoasset is from the point of view of Czech law within the framework of the thesis. By analysing the legislation and professional publications and using the deductive method, I came to the conclusion that the current legal framework in the Czech Republic is sufficient to answer the main question. The most frequent operations with...

This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.

This Masters thesis elaborates on the influence of tax unit on the amount of the personal income tax burden in OECD countries. Its aim is to analyse the effect of the nominal tax rate on the development of the tax units application. In the first part I deal with the possible theoretical settings of the tax unit and assesses the advantages and disadvantages that such settings bring about. The second part reflects the practical way of taxation in relation to a particular taxing unit and the related tax relief taking into consideration the social status of the taxpayer. In the final part, which analyses the current trend in the application of the tax unit in OECD countries, maps the trend developments throughout the history and points out how this trend was influenced by the nominal tax rate, I examine the transition from joint taxation to the individual taxation that had been recorded in OECD countries in recent fifty years and had been predominantly caused by the negative impact of the marginal tax rates on the work incentives of second earners in the household.

The aim of this thesis is to compare the taxation of dependent and independent activities, which are defined in detail in the first part of this work, together with the theoretical aspects of taxation. The second part analyzes the tax deductions (individual income tax, health insurance and social security) and compares the taxation of self-employed and employees at different income levels.