The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following section consists of frequency analysis.

My diploma thesis aims to show at what level is currently the similarity between social insurance and personal income tax, respectively bases for their assessment, in Croatia, Poland, Slovenia and the Czech Republic. The thesis describes the various levels of integration of personal income tax and social insurance, and present arguments for and against this integration. It also describes a system of income tax and social insurance in the given states and also specifically defines the rules for determining the taxable amount of income from employment and the base of social insurance. In the final chapter I compare tax bases and base of social insurance both in the individual countries and between them. There is also the analysis of the tax burden of income from employment. Finally, the reason of my diploma thesis is that the legal regulations of personal income tax and social insurance are among the given states very similar and that there is considerable convergence of the rules for the calculation of personal income tax base from employment income and the basis of social insurance.

This thesis deals with the history of taxation and development of tax system in the Czech Republic from 1989 to the end of year 2010. Thesis compares the tax system in the CR based on progressive taxation and taxation based on the concept of flat rate tax with a focus on a personal income tax. Thesis shows the influence of the development of tax system on the state budget.

The thesis concerns the income taxation of statutory bodies and their members of the companies in respect of performng responsibilities in a commercial-law relationship. The aim of this thesis is to compare the taxation of statutory bodies in different companies. The majority of the thesis focuses on statutory bodies and their members in the Czech Republic and the remainder on statutory bodies of companies in Germany, Austria, Slovakia, Canada, the USA and Australia.

This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.

This thesis focuses on a tax burden of an income tax payer in the European Union. The main aim of the thesis is to compare the tax burden and differences in determination of tax liabilities in selected member states of the European Union which are the Czech Republic, Slovak Republic, Spain, Sweden and United Kingdom. In the first part of thesis, characteristics of the tax burden are described, as performed by a tax to GDP ratio and implicit tax rates. The second chapter deals with principles of determination of the tax liability and social security insurance within selected states. The tax burden within selected states is analyzed in the last chapter. Tax burden of the employee and entrepreneur was analysed through three model taxpayers (single taxpayer, married taxpayer with two children and married taxpayer with one child and with dependant spouse) with four different wage or income level.

In my diploma thesis on Exemption from personal income tax as a factor in formulating the rate of taxation in the EU countries are defined terms of tax expenditures and tax exemptions. The main objective of this work is the analysis of income exempted from personal income tax in the Czech Republic and the EU member states, with a focus on revenue social nature. In an analysis of exempted income in the Czech Republic are quantified tax expenditures associated with the exemption of social income of taxpayers. It is a comparative analysis of the exempted social income in EU member states, and I analyze the impact of exemption of social income tax rate of selected types of households with different levels of income.

This work is focused on effective tax rates of the personal income tax from a microeconomic perspective. The work analyses francophone countries, namely Belgium, France, Canada, Luxembourg, Greece, Switzerland and also the Czech Republic. The first chapter defines elements of the personal income tax, social insurance contributions and the effective tax rate along with examples of its calculation. The second chapter describes the personal income tax and social insurance contributions in chosen countries and calculates the effective tax rate using collected information. The effective tax rate is calculated for six sample taxpayers with different levels of average wage. The final chapter compares, according to sample taxpayers, effective tax rates including only income tax or social security contributions payed by employees, and at the end the effective tax rate as a whole.

This dissertation aims to verify assumption regarding the impact of a hypothetical insurance in the tax base of the personal income tax. Specifically, to verify the assumption that the hypothetical insurance is more advantageous for foreign employees after taking into account maximum ceilings of contributions than the insurance actually paid or vice versa, and that there is no discrimination of foreign workers in relation with the increase of the tax base for the amount of the hypothetical insurance. This work defines basic concepts, development of the hypothetical insurance, describes the social insurance system and finally compares real and hypothetical insurance.

The topic of this diploma thesis is the taxation issue in insurance which represents the specific sector of economy. The insurance helps people to deal with the financial consequencies of the realization of the random event. The first part of the thesis consists of taxation matter from the insurance company point of view. The main part focuses on the technical reserves which are the largest part of the liabilities. Consequently the attention is turned to the clients of the insurance companies and their employers In this part it is suitable to present the taxation principles of the natural person, the taxation of indemnity and the advantages resulting from the life insurance. The next chapter deals with the possible future developement and with the present situation on the insurance market. The thesis is completed with a practical example which concentrates on the taxation in 3 predefined situations.