Global ETD Search

111	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
112	Daň z příjmu fyzických osob u vybrané OSVČ zabývající se ubytovacími službami / Personal income tax of self-employer dealing with accommodation services ZÁVODSKÁ, Iveta January 2011 (has links) Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.
113	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
114	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.
115	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.
116	Komparace daňové zátěže zaměstnanců v ČR a ve Švédsku / Comparison of the tax burden of employees in the Czech Republic and in Sweden Štáhl, Jiří January 2016 (has links) The purpose of this master thesis is comparison of the tax burden of Czech a Swedish employees. The first part describes tax systems of both analyzed states focusing on the taxation of income from employment according to the 2016 legislation in order to successfully perform the calculations in the following sections. The second, practical part is dedicated to the comparison of selected indicators. It consists of two parts. The first is focused on the calculation of average effective tax rate for various income groups and various types of taxpayers. The next part compares values of redistribution indicators, which are interval and global progressivity indicators (Lorenz curve, Gini coefficient). The final section is devoted to the comparison of conclusions of this thesis with conclusions of thesis with similar subject, that have been successfully defended.
117	Daň z příjmů fyzických osob v České republice a Spojených státech amerických / Personal Income Taxation in the Czech Republic and the United States of America Doubravová, Lucie January 2016 (has links) This diploma thesis describes the topic of personal income taxation in the Czech Republic compared to the United States of America and on the case studies it compares the tax burden of the family with two children earning average income from employment in the Czech Republic and in the United States of America. The aim is to prove that the results comply with the OECD statistics saying that the tax burden difference between those two states is approximately the same. The fractional aim is to examine if the tax burden for the same family with the above-average employment income in the United States is much higher that it can be one of the motives why people enter or leave different labour markets. The second case study focuses on the differences in the taxation of the different tax return categories of the taxpayers and confirms the theory that the average benefit of 450 USD per year appears with taxpayers filing the married filing jointly tax return. The thesis also describes the international taxation basics with the Double tax treaty and the concepts of tax residence and taxation principles such as tax equity and efficiency.
118	Efektivní zdanění práce v ČR a na Slovensku / Effective taxation of labour in the Czech republic and Slovakia Kohoutová, Kateřina January 2013 (has links) The aim of this thesis is to compare effective income tax rate in Czech and Slovak republic. After introduction follows chapter which describes the tax systems in both countries with focus on personal income tax and social insurance. The third chapter defines indicators of effective labour taxation which are used for international comparison. Chapter four is comparing effective labour taxation in Czech and Slovak republic based on indicators defined in previous chapter. The fifth chapter is analysing inequality of income distribution and influence of income tax on redistribution. The progressivity of personal income tax in Czech and Slovak republic is measured by interval and global progressivity method. The conclusion is summarizing the outcomes of the thesis and suggests improvements for Czech tax system.
119	Komparace daňové zátěže zaměstnanců v ČR a v Irsku / Comparison of the tax burden of employees in the Czech Republic and in Ireland Křivanová, Jana January 2015 (has links) The purpose of the thesis is to compare the taxation of the employee income in the Czech Republic and in Ireland with appropriate legislation of 2015. In theoretical part, I describe tax system of both states with an emphasis on taxation of income from employment. The theoretical part contains also a short summary of tax systems development. Practical part is divided into two different sections. First of them is focused on the calculation of effective tax rate for taxpayers in different types of households and the second one deals with the calculation of interval and global progressivity of tax in both countries, together with an analysis of income equality or inequality in society by using the Lorenz curve and the Gini coefficient. The calculations showed a progressive tax effects in both the Czech Republic and Ireland, with higher rate of tax progression and higher degree of income inequality in Ireland. From the perspective of effective income tax rates, higher tax burden is imposed in Ireland. The effective tax rate is on average 13.5 of percentage points higher than in the Czech Republic. This is also confirmed by the legal provision of the relevant tax legislation.
120	Komparace daně z příjmů fyzických osob v České republice a Finsku / Comparation of Personal Income Tax in Czech Republic and Finland Rulíšková, Pavla January 2014 (has links) This diploma thesis is focused on taxation of personal income of dependent activity in the Czech republic and Finland. First, the basic context of primary freedoms in European union are defined. Then the relevant legislation concerning taxation of chosen income category in the Czech republic and Finland are described. Using these informations we calculate and compare the tax burden of several model taxpayers in these two countries.

Search results