The purpose of this thesis is to compare the personal income tax in the Czech Republic and Slovakia, focusing on the years from 2004 to 2015. The work is divided into two chapters. The first chapter deals with the development and comparison of structural elements of the personal income tax and social security in both countries simultaneously during the period. In the second chapter on model examples of the employee and self-employed individaul is compared the tax burden from 2004 to 2015. For comparison, the tax burden on an employee's is used average tax rate and effective tax wedge. For self-employed person is also calculated average tax rate and total tax burden.

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.

This thesis studies the problem of efficiency and equity in the area tax on personal income. The theoretical part describes the basic definitions related to this topic and the given problem. The practical part of the thesis analyses in details the single tax on personal income in terms of its influence and impact on efficiency and equity in comparison with progressive tax.

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.

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.

The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss cantons and shows that the tax burden in the canton is dependent on the tax burden in the neighboring cantons. It also deals with the influence of tax competition on the structure of publicly provided goods in Switzerland and takes into account also the phenomenon of commuting and the consumption of publicly provided goods in cantons different from the canton where the tax is collected. The paper also examines the impact of commuting on the structure and level of public expenditure in Swiss cantons.

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.

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.

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.

Master's thesis is devoted to the improvement of income taxation of individuals in Russia. Final qualifying work consists of an introduction, three chapters, conclusion and list of references. The first chapter discusses the theoretical aspects of the tax on personal income in Russia. In the second chapter, an analysis of the income tax on physical income in the budget system of Russia. In the third chapter proposed directions for improving the income taxation of individuals in Russia. / Магистерская диссертация посвящена совершенствованию подоходного налогообложения физических лиц в России. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты налога на доходы физических лиц в России. Во второй главе проведён анализ поступлений налога на доходы физических в бюджетную систему России. В третьей главе предложены направления совершенствования подоходного налогообложения физических лиц в России.