RESUME IN ENGLISH Name of thesis: Taxation of self-employment income Taxes affect the amount of available money and due to that have impact to our everyday life. In Czech Republic, all taxable income of an individual is subject to universal income tax regulated by Act No. 586/1992 Sb., on Income Taxes. The aim of this diploma thesis is to analyze and evaluate currently existing legislation regarding taxation of income of individuals from independent activity which is contained in the above mentioned income tax law. Highlight the connection between individual provisions within this law, but also to point out related legal forms included in other regulations. The diploma thesis is also providing comprehensive overview of taxation of income from independent activity; suggests solutions to selected imperfections of existing legal regulation, and also to helps the recipients of this income to understand the calculation mechanism of their tax liability. The thesis is divided into six chapters, which are further segmented according to the interpretation while maintaining the sequence of construction elements of the tax. The main conclusion of this paper is that current tax regulation is very complex, confusing and casuistic. This is caused not only by frequent amendments of the law, but also by inclusion of...

This master thesis deals personal income tax, its developments in the year 2007-2017. The thesis follows the development of personal income tax on change of tax burden of model taxpayers in the monitored period. To achieve the main goal of this thesis, the basic concepts of tax theory, the structure of personal income tax and its legislation´s adjustment are mentioned in the theoretical part. And also the possibilities of assessing the individual tax burden of this tax. In the practical part the model income of employee and self-employed, are adjusted to the tax base, including the calculation of the tax from this basis. In addition, the thesis examines the burden of taxpayers through and effective tax rate and methods of measurement progressivity by using the rate of tax progressivity. The conclusion summarizes the results and reasons for differences in the tax burden of employee and self-employed persons in the monitored period 2007-2017. It also evaluates the results of tax progressive analysis in 2007,2012 and 2017.

I decided to devote my thesis to the optimalization of tax burden of income tax {--} the legal tax avoidance. The main aim of this work is to point out legal possibilities how to abate the tax base of the income tax and tax liabilities of natural persons, which enables the curently valid law of income tax, as well as other rules and regulations conditioning taxation. My partial aims are to compare particular variants abating the tax base and the personal income tax, to evaluate the best possibilities and to illustrate their practical solutions on concrete situations. The thesis is divided into three main parts. In the first part I mentioned the main significance of taxes in the budget of the Czech Republic and the incorporation of the personal income tax into the tax system. Next, I tried to clear up the mater of the personal income tax, as for example who a tax-payer is, what the object of the tax is, what belongs to the tax base, what tax rebates and nontaxable parts of the tax base are, how to calculate the tax. It concerns in particular tax-deductible items, re-deduction of property, reserves, the way of financing new property, lump expenses, collective taxation of spouses etc. The last part is focused on presentation and practical solving of problems. I tried to include such examples which concern great number of tax-payers or which are most often used in practice.

1 Abstract To study the effect a change in a tax base has on the corresponding tax revenue is a useful tool to better predict future tax revenues. This property is called a tax revenue elasticity but generally it does not get as much attention as it deserves, and when it does, key points like using data adjusted for the effects of tax reforms or distinguishing between the short-run (instantaneous) and the long-run (equilibrium) elasticity are often omitted. In my thesis, I am the first one to estimate the tax revenue elasticities for Slovakia. I use a unique dataset adjusted for the effects of tax reforms and tax changes to estimate both the short-run and the long-run elasticities for the three tax categories th at account for the majority of each year's tax revenue - Personal Income Tax, Corporate Income Tax and Value Added Tax. I obtain a long-run elasticity of 0.98, 1.28 and 0.94 for the Personal Income Tax, the Corporate Income Tax and the Value Added Tax respectively and a short-run elasticity of 3.51 and 1.93 for the Corporate Income Tax and the Value Added Tax respectively. I do not obtain a significant estimate in the case of the Personal Income Tax. Additionally, I find that it takes more than a year for the elasticity to reach its equilibrium value for all the three tax categories and that there...

Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay exorbitant taxes. South African employees are in no way an exception to these circumstances. Urged on by their belief that South African taxes are unreasonably high, individuals have crossed international borders in the hope of finding a location where their income will not be subject to exorbitant taxes. Research on the effects of taxation on labour migration has been carried out in countries such as Australia, the Netherlands, Norway and Indonesia. Although greatly affected by the growing population of labour migration, the majority of the research conducted in South Africa with regard to labour migration has focused mainly on the reasons motivating migration among skilled South African labourers. As far as could be determined, little or no research has been conducted to assess whether the reasons (inter alia, the South African personal income tax system) cited by South Africans justify the rapid rate at which South Africans flee from the country. The aim of this study is to establish whether South African employees working in the Netherlands and Australia receive any tax incentives or beneficial tax treatment that they otherwise would not have received had they remained employed in South Africa. This objective will be achieved by assessing whether a South African employee is placed in a more beneficial tax position when they accept international employment assignments in the Netherlands and Australia as opposed to the tax position they would find themselves in should they turn down any and all international employment assignments (i.e. remain employed in South Africa no matter what). The study will discuss the tax principles an employee will be subject to upon accepting an international employment assignment in either Australia or the Netherlands. The tax principles of the respective countries will then be compared to those applicable to employees who remain employed in South Africa. This comparison will be conducted with the primary objective of establishing in which of the three countries a South African employee receives the most beneficial tax treatment. AFRIKAANS : Individue is voortdurend op die uitkyk vir belastingtoegewings of maniere waarop hulle minder belasting kan betaal sonder om by die belastingowerheid in die moeilikheid te kom. Aangedryf deur die begeerte vir 'n beter lewe, is individue bereid om alles te probeer om binne hul wetlike magte en regte te voorkom dat hulle buitensporige belasting betaal. Suid-Afrikaanse werknemers is geen uitsondering in hierdie verband nie. Gemotiveer deur hul siening dat Suid-Afrikaanse belasting onredelik hoog is, het individue internasionale grense oorgesteek het in die hoop om 'n plek te vind waar hul inkomste nie onderhewig sal wees aan buitensporige belasting nie. Navorsing oor die effek van belasting op arbeidsmigrasie is in lande soos Australië, Nederland, Noorweë en Indonesië onderneem. Die meeste van hierdie navorsing het gefokus op die redes waarom geskoolde Suid-Afrikaanse werkers emigreer. Sover vasgestel kon word, is min of geen navorsing gedoen om te bepaal of die redes (onder meer, die Suid-Afrikaanse persoonlike inkomstebelastingstelsel) aangehaal deur Suid- Afrikaners die vinnige tempo regverdig waarteen Suid-Afrikaners die land verlaat nie. Die doel van hierdie studie is om vas te stel of Suid-Afrikaanse werknemers in Nederland en Australië enige belastingtoegewings of voordelige belastingbehandeling ontvang wat hulle nie sou ontvang het as hulle in Suid-Afrika in diens gebly het nie. Hierdie doel sal bereik word deur te bepaal of 'n Suid-Afrikaanse werknemer in 'n meer voordelige belasting posisie geplaas word wanneer hulle internasionale indiensnemingsopdragte in Nederland en Australië aanvaar, in teenstelling met die belasting posisie waarin hulle hulself sal bevind indien hulle alle internasionale indiensneming werkopdragte van die hand wys (maw tot elke prys in Suid-Afrika in diens bly). Die studie sal die belastingbeginsels bespreek waaraan 'n werknemer onderhewig sal wees by die aanvaarding van 'n internasionale indiensnemingsopdrag in Australië of Nederland. Die belastingbeginsels van die onderskeie lande sal dan vergelyk word met dié wat van toepassing op werknemers wat in Suid-Afrika in diens bly. Hierdie vergelyking sal plaasvind met die primêre doel om te bepaal in watter van die drie lande 'n Suid-Afrikaanse werknemer die mees voordelige belastinghantering ontvang. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Mabaso, ND 2011, An international comparative study of the effect of personal income tax on labour migration, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03122012-125824 / > F12/4/170/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

This thesis is focused on the employer-employee relationship in accounting and taxation. It offers a general view on the process from formation of employment relationship to its termination. Income tax and social insurance represent the key areas establishing a wide variety of rights and obligations for both parties. The final part of the thesis uses a model situation to demonstrate an employment relationship.

Comparison of level of taxation of tax non-residents' income and comparison of the level of the social security and health insurance contributions of tax non-residents in the selected EU countries and its impact on international labour migration.

Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.

This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.

The role of taxation in gender inequality is something that is perhaps not considered earnestly enough. Both in South Africa and within the context of global initiatives such as the Convention for the Elimination of All Forms of Discrimination Against Women (CEDAW) and the Sustainable Development Goals (SDG) which are aimed at eradicating all forms of gender-based discrimination, the importance of understanding the gender consequences of tax policy, whether intended or not, should not be underestimated. This study seeks to identify whether or not there are any instances where South Africa’s personal income tax laws have an effect which is potentially inconsistent with both the Constitutional right to equality between genders and international gender equality agreements to which South Africa is bound, namely the CEDAW and the SDG. In doing so, determine whether South Africa’s personal income tax legislation should become a focal point in this regard and be one of the pillars that could further be used as a means to uphold and further the cause of substantive gender equity. / Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MCom (Taxation) / Unrestricted