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81	Zdanění příjmů v ČR / Taxation of Income in the Czech Republic Vichrová, Hana January 2012 (has links) This master thesis deals with the taxation of a personal income and a corporation income. The theoretical part of the thesis describes the structural elements of taxes in conditions of the Czech Republic and characterizes the corporation income tax and the personal income tax. The practical part focuses on calculations of the corporation income tax and the personal income tax and a comparison of the employees and entrepreneurs taxation and a comparison of the taxation of the corporation income in 2009 - 2013.
82	Analýza vývoje sazeb DPH a zdanění příjmů ve vyspělých zemích / Analysis of the development of value added tax rates and income taxation in developed countries Cieslarová, Andrea January 2011 (has links) This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.
83	Mzdové účetnictví / Payroll accounting Červová, Zuzana January 2012 (has links) Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.
84	Mzdové účetnictví / Payroll accounting Krušinová, Marie January 2011 (has links) Diploma thesis deals with the issue of payroll accounting. The teoretical part consists of descriptions of separate systems conected with the main theme as law system, system of personal income tax, system of health insurance, social insurance and accounting. The teoretica part is completed also from the international point of view. In the end of the thesis all system and principles are connected by examples in the practial part.
85	Mezinárodní zdanění příjmů daňového rezidenta České republiky s příjmy z USA / International Income Taxation of Resident of the Czech Republic with Incomes from USA Krčová, Veronika January 2015 (has links) The diploma thesis focuses on taxation of employment income of a resident of the Czech Republic who receives income from sources within the United States of America. It analyzes the relevant convention for the avoidance of double taxation and domestic as well as foreign tax legislation. Basing on the analysis, methodology for determination of tax liability of a defined taxpayer is suggested at simultaneous utilization of available means of tax optimization.
86	Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska / International Taxation of Czech Republic Tax Residents having Incomes from Ireland Segéňová, Daniela January 2015 (has links) This thesis focuses on international taxation of individuals in the Czech Republic and Ireland. The thesis includes an explanation of taxation procedure of personal income from wages earned in Ireland while being tax resident of the Czech Republic. Relevant legislation and basic concepts of taxation are introduced as well.
87	Проблемы и пути совершенствования налоговой политики государства по пресечению уклонения от налога на доходы физических лиц : магистерская диссертация / Problems and Ways to Improve State Tax Policy to Prevent Personal Income Tax Evasion Палаумов, Е. Л., Palaumov, E. L. January 2020 (has links) Целью данной работы совершенствование налоговой политики для достижения более эффективного противодействия уклонения от налога на доходы физических лиц. В первой главе проведен анализ угроз экономической безопасности государства, выявлены факторы сокрытия налогов, а также проведено сравнение методов оценки уклонения от налогообложения. Во второй главе произведена оценка масштабов сокрытия налогов и определены последствия от данного явления. В третьей главе определены проблемы и пути совершенствования механизма по противодействию от уплаты налогов. / The aim of this work is to improve tax policy in order to achieve more effective counteraction to personal income tax evasion. The first chapter analyzes the threats to the economic security of the state, identifies the factors of tax evasion, and compares methods for assessing tax evasion. The second chapter assesses the scale of tax evasion and determines the consequences of this phenomenon. The third chapter identifies the problems and ways of improving the mechanism for countering tax payments. MASTER'S THESIS TAX EVASION PERSONAL INCOME TAX
88	Employing Bayesian Vector Auto-Regression (BVAR) method as an altenative technique for forecsating tax revenue in South Africa Molapo, Mojalefa Aubrey 11 1900 (has links) Statistics / M. Sc. (Statistics) Corporate income tax Personal income tax Total tax revenue Forecasting Bayesian Vector Autoregressive (BVAR) Error Trend Seasonal (ETS) Autoregressive moving Average (ARMA) Root mean squared error (RMSE) Autocorrelation 519.542 Bayesian statistical decision theory Vector automobile Tax revenue estimating Corporations -- Taxation Income tax Standard deviations
89	Zdanění osobních příjmů zaměstnanců, osob samostatně výdělečně činných a rentiérů v roce 2014 / Personal income taxation from employment, self-employment and rental income in 2014 HOUFOVÁ, Petra January 2016 (has links) The aim of my diploma thesis is to analyze the principles of personal income taxation including social contributions and health insurance. Overall personal income tax is composed of five different partial tax bases. The first partial tax base consists of income from employment, the second one is self employed income, the third is income from rental property, the fourth is income from capital and the last is "other income". This thesis will deal with the first four partial tax bases. In the theoretical section I have described the most important concepts of personal income tax structure, social contribution and health insurance. The practical part is divided into four chapters according to partial tax base. I have chosen six different amounts from 100 000 CZK to 5 000 000 CZK which were used for tax calculation. The main goal is to compare partial tax bases of personal income tax in 2014.
90	Daňové dopady založení společnosti s ručením omezeným jednou fyzickou osobou / The tax effects of the founding a limited liability company PERMANOVÁ, Romana January 2014 (has links) This thesis deals with the possibilities of taxation of a person who wants to do business as an individual. The main subject of this work was to evaluate situation in terms of tax advantages. The issue of taxation is only one of the criteria. There are other criteria that might affect the decision, for example such as insurance, financing options, There are two options. One of them is a self-employed person who conducts business under the Trade Act. The other options is to do business as a legal entity, through a limited liability company with just one partner. There are no employees in the company.

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