Title of thesis is "Social aspects of taxes." The main objective of this study is to characterize the various social aspects that can be found in the Czech legal system. The work is divided into several parts. The first part contains the definition of basic concepts such as social aspect, tax and its functions, the main attention is paid to the redistributive function of taxation together with an explanation of what causes uneven distribution of income. The first part includes the description of the rates, particularly progressive tax rate. The first part is completed by a definition of a flat tax. The second part deals with the tax principles of legality, efficiency, and different views on tax fairness and its two main principles, the principle of utility and welfare. The second part also concludes chapter devoted to the description of a reasonable tax rate. The third part describes the various types of social aspects, ie. exemption from tax object, full and partial exemptions, standard and non-standard deductions and tax credits. A brief overview of taxes that constitutes the tax system in the Czech Republic is ranked at the end of the third parts. The last part of my work deals with social aspects, which can be found in taxes. The thesis is completed by a summary of the social aspects and outline...

Магистерская диссертация посвящена совершенствованию взимания налога на доходы физических лиц в России. Выпускная квалификационная работа состоит из содержания, введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретико-методологические основы налогообложения доходов физических лиц, практика зарубежных страх, выделены основные проблемы и направления совершенствования налога на доходы физических лиц. Во второй главе проведен анализ налоговых поступлений по Уральскому федеральному округу и Свердловской области за период 2013-2015 годы. В третьей главе предложены мероприятия по совершенствованию подоходного налогообложения физических лиц. / Master's thesis is devoted to the improvement of the collection of the tax on personal income in Russia. Final qualifying work consists of content, introduction, three chapters, conclusion and list of references. The first chapter describes the theoretical and methodological foundations of the personal income tax, the practice of foreign fear, highlights the main issues and areas of improvement of the tax on personal income. The second Section is devoted to analysis of tax revenues in the Ural Federal District and the Sverdlovsk region for the period 2013-2015 years. In the third chapter of the proposed measures to improve the income taxation of natural persons.

Master's thesis is devoted to improving the taxation of personal income in the Russian Federation. Graduation qualification work consists of an introduction, three chapters, conclusion and a list of sources used. In the first chapter, the main stages of the formation and development of the system of taxation of personal income, the characteristics of personal income tax and its elements, the specifics of its calculation and payment, as well as a comparative analysis of the taxation of personal income in foreign countries. The second chapter analyzes the implementation of the fiscal and distributive (social) functions of the personal income tax in the Russian Federation. The third chapter identifies the main problems of taxation of incomes of individuals in Russia, suggests ways to improve it. / Магистерская диссертация посвящена совершенствованию налогообложения доходов физических лиц в Российской Федерации. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены основные этапы становления и развития системы налогообложения доходов физических лиц, характеристика НДФЛ и его элементов, особенности его исчисления и уплаты, а также проведен сравнительный анализ налогообложения доходов физических лиц в зарубежных странах. Во второй главе проводится анализ реализации фискальной и распределительной (социальной) функций налога на доходы физических лиц в Российской Федерации. В третьей главе выявлены основные проблемы налогообложения доходов физических лиц в России, предложены направления его совершенствования.