Resumé The diploma thesis is entitled The Comparison of taxation of income of individuals - employees and entrepreneurs. Basically it is divided into three main parts. The main goal of the diploma thesis is to find out whether there is a difference between the taxation of employees` income and entrepreneurs` income. If the difference exists then find out why and whether it should be eliminated. The thesis distinguishes two main comparisons - one that is focused on the employees or entrepreneurs as a group and other which concentrates on taxation of concrete individuals of each group. In the end some proposals of changes are given. The thesis is structured into three parts. The first one is trying to define essential terms of the thesis such as - a tax, an employee or an entrepreneur. As for the tax the thesis marks the social security and health insurance contributions as a part of taxation too because they are very similar to traditional meaning of a tax. When there is spoken of an employee the thesis is trying to suggest the difference between its meaning in labor law and financial law. The next chapter describes a tax base and how it is created for an employee or entrepreneur. The standard procedure is mentioned but mainly it is focused on the essential differences between the taxpayers when the tax base...

The thesis deals with the estimation of labour supply responses to the personal income tax reform in the Czech Republic adopted in 2008 by applying quasi experimental design known as "difference-in-differences". By exploiting the different change in the effective tax rates for various population subgroups as a natural experiment and using microdata from European Labour Force Sur- vey we constructed the treatment and control groups according to the highest attained level of education serving as a proxy for an income range that assigns an individual to the particular tax bracket before and after policy change. Analysing one-person households we found significant negative effect on the labour force participation and significant positive effect on the hours work of the treated by comparing these outcomes for the treatment and control groups in the baseline and follow up periods before and after the reform. JEL Classification C21, D04, H24, H31, I38, J22 Keywords tax reform, labour supply, natural experiment, difference-in-differences Author's e-mail janxtomo@gmail.com Supervisor's e-mail gebicka@fsv.cuni.cz

This diploma thesis explores effective tax rates of personal income tax in the European Union. It analyzes the tax policy of newer and older EU member states in relation to personal income tax and social security. Structural elements of this tax play an important role in taxation of natural persons and differ vastly in individual states of the EU. The discrepations among the taxation rates can cause serious problems in the functioning of the single market of the EU. The EU aims to coordinate and harmonize the direct taxes, which would remove the obstacles to the single market functioning. The taxation of natural persons shows apparent mutual differences among the states -- not just regarding rates of this particular tax -- resulting from cultural customs. These differences do not, so far, enable the approximation of individual states in natural persons' taxation and create space for possible tax competition.

- The comparison of personal income tax in the Czech Republic and France The diploma thesis deals with a comparison of personal income tax in the Czech Republic and France. The thesis comprises of analysis of both countries' national legislations and of subsequent comparison of the impact of legal tax rules on the tax liability of natural persons. The focus is aimed mainly on the key differences between the compared legislations with respect to the income from employment of taxable persons. The diploma thesis is divided into six chapters. The first chapter, called Taxation in the theoretical sphere, is dedicated to the definition of personal income tax, categorization of the tax itself and legal sources, which determines the personal income tax in both legislations being compared. The object of the second chapter is comparison of the tax constituents of personal income tax in both legislations and their application within determination of taxpayer's liabilities. The chapter three is focused on selected tax constituents of personal income tax in the Czech Republic, while aiming to address mainly income from employment of Czech taxpayer, and also the tax constituents affecting the taxable income base and the final tax liability. The fourth chapter, being called Selected components of personal income...

Die vorliegende Arbeit beinhaltet drei Beiträge, die sich den Aufkommens- und Verteilungsfragen diskutierter Tarifreformvorschläge in den Jahren 2009-2013 widmen. Der erste Beitrag kommt zu dem Ergebnis, dass durch die Abschaffung des Mittelstandsbauchs weder das Phänomen der kalten Progression beseitigt werden kann noch untere Einkommensbezieher überdurchschnittlich entlastet werden können. Der zweite Beitrag zeigt, dass durch Einkommensteuersenkungen im Vergleich zur Senkung des Solidaritätszuschlags Geringverdiener sowie Steuerpflichtige mit Kindern überdurchschnittlich entlastet werden können. Der letzte Beitrag kommt zu dem Ergebnis, dass deutsche Ehepaare eine Erwerbs- und Verbrauchsgemeinschaft bilden und damit das Ehegattensplitting die sachgerechte Besteuerungsform von Ehepaaren ist. / This cumulative PhD-thesis consists of three papers. The first contribution comes to the conclusion that by flattening of the income tax rate neither the phenomenon of “cold progression” could be eliminated nor could lower earnings be relieved on average. The second paper shows that above average low earners are relieved by income tax reduction compared to the reduction of the solidarity surcharge. The last contribution comes to the conclusion that German marriage couples make a purchase and consumption Community and thus the splitting taxation is justified.

Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų surinkimui. Kadangi mokesčių sistema kardinaliai keitėsi nuo 2009 metų, išanalizuota kaip keitėsi tų metų pirmo ketvirčio pajamų surinkimas iš pagrindinių mokesčių. Rašant darbą atlikta mokslinės, statistinės, normatyvinės ir kt. literatūros analizė, naudoti loginės analizės ir sintezės, palyginamosios analizės tyrimo metodai, santykiniai dydžiai, grafinis būdas ir kt. / Master‘s thesis covered theoretical elements of forming tax system, i.e. significance and importance of taxes prosecuting functions of government, principals of taxation and its limit, the tax burden, finally, tax system of the Lithuanian Republic is provided. Lithuanian tax system is analyzed, with attention to the basic taxes, i.e., personal income tax, profits tax, value-added tax, and excise duty tax. The study analyzed the tax revenue to the national budget for the 2004 - 2008 m. period, identifying the positive and negative factors bearing on the collection of tax revenues. Since the tax system has changed radically since 2009, analyzed the changes of the year the first quarter of the revenue collection of the main taxes. The analysis of scientific, statistical, normative and other kind of literature is carried out; research methods such as logic analysis and synthesis, comparative analysis, relative values, graphical presentations are applied in the study.

Resumé The name of the thesis: Taxation of income from employment This diploma thesis deals with the system of taxation of income tax. The diploma thesis is based mainly on Act No. 586/1992 Coll., On Income Taxes, also reflects the case-law, which helps to explain the disputed issues. It is an area that interferes with everyone's lives, but in which it is difficult to orientate. The main goal of the thesis is to analyse the personal income tax, to give a comprehensive picture of this issue and to try to analyse the individual components of this tax. In the first part of my thesis, I define the basic concepts that will help us to better understand the related issues. The second chapter deals with the general characteristics of the income tax and its position within the state budget revenues. The third chapter presents the core of the diploma thesis, which describes in detail the construction elements of the tax and explains the deficiencies that permeate it. Attention is placed on the subject, tax base and tax rate, but also on the explanation of the term dependent activity. The aim of this chapter is to give a comprehensive overview of the area of the personal income tax and to think about the imperfections and reflecting on the deficiencies of the adjustment and propose their solution. The fourth part of...

This thesis is focused on one part of the tax system of the Czech Republic. It is the part of personal income taxes. The aim of this work is to analyze this tax and describe its application in a company. The theoretical part of this thesis contains whole legal regulations of personal income taxes. The main aim of this part is to show the changes that occurred after the tax revision in the year 2007. So it compares the situation in the year 2007 and in the year 2008. The second part of the thesis attends to the practical matter of the system of the personal income taxes. At first it shows tax incidence on taxpayers after the tax revision. The main part is focused on the application of this tax in chosen trading company. The tax system was studied in one join-stock company that is a part of one big international holding company. This company use very sophisticated software SAP R/3. This software was examined especially in the area of personal income taxes and in the area of the system of wages. Last but not least one example is shown, how the whole process of taxation looks (calculation of tax liability, all necessary forms, annual summation of tax).

The aim of this thesis is tax optimisation of legal income tax. Several options are suggested about how to diminish tax liability of an enterpreneurial subject. Out of many options, the most advantageous way was shown to be providing a grant for public utility purposes and acquisition of long-term tangible property. If the company decides for donation of money for public utility purposes or another suggested option of tax optimalisation, the amount of money paid into the state budget of the Czech Republic will decrease.

The objects of diploma thesis is resolved tax implication of personal income, it includes also changes of social and health insurance approved on 1th January 2008. Most important changes in personal income tax by employee were within year 2007 and year 2008: {$\bullet$} change of basic wage of personal income tax, {$\bullet$} change of tax rate, {$\bullet$} cancellation of community taxation of spouses, {$\bullet$} cancellation of tax effect for insurance, {$\bullet$} implementation of maximal base of assessment. All tax payers of personal income tax got better salary in year 2008 than in year 2007 depending upon modification of salary calculation. People with highest personal incomes had best salary because they saved money for social and health insurance and also reduction of tax rate. Taxpayers with minimum incomes paid increased personal tax in year 2008, but they got higher tax bonuses. Taxpayers with gross salary CZK 20 000 {--} 30 000 had worst position in research. Their net salary was increased only for 4 {--} 5 %.