Originally presented as the authors̓ thesis, cologne. / Includes indexes. Includes bibliographical references (p. 278-289).

Originally presented as the authors̓ thesis, cologne. / Includes indexes. Bibliography : p. 278-289.

No abstract / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom (Taxation) / Unrestricted

This diploma thesis deals with the legal aspects of income tax for natural and legal persons in contexts which may arise when dealing with cryptoassets of all kinds. The modern phenomenon of cryptoassets has been the subject of much discussion, especially in recent times, but legislation and comprehensive methodologies governing procedure for taxation of income are lacking. Therefore, the main objective of this thesis is to analyse income tax on cryptoassets for natural and legal persons. If we reformulate this objective into a question, it would be: How do we correctly tax income from cryptoassets for natural and legal persons? Within the framework of my thesis, I also had to deal with the technological and legal aspects of cryptoassets and taxes. The concept of a cryptoasset, including its definition and content, is still a matter of debate even now, more than 10 years after its creation. Similarly, it was necessary to analyse the Czech legislation and determine what a cryptoasset is from the point of view of Czech law within the framework of the thesis. By analysing the legislation and professional publications and using the deductive method, I came to the conclusion that the current legal framework in the Czech Republic is sufficient to answer the main question. The most frequent operations with...

Thesis (Ph. D.)--University of New South Wales, 2003. / Includes bibliographical references (p. 267-280). Also available online.

This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.

This thessis is focused on the problems of taxation of banking activities in the wider context. In the first chapter, there is dedicated space to selected provisions of the Law on Income Tax, including tax analysis of derivates. The next chapter contains analysis banking activities from the perspective of Law on Value Added Tax. In the last part of this thesis there is analyzed in detail the newly prepared bank tax. The goal is to acquaint readers with the most important provisions of selected tax laws and bring them application to specific examples.

The diploma thesis deals with the taxation of financial institutions focused on European Union. The thesis provides a short view on the inception of financial crisis in USA and the costs spent by national governments on rescue of systemic important institutions on the market. The history of banking tax concept is briefly summarized on theoretical level and also two real historical examples of taxation in financial sector are provided. The main part of the work is focused on the current proposal of European Commission and the impact of its implementation. The practical part of diploma thesis is based on particular model examples how this proposal would work in practice.

This Masters thesis elaborates on the influence of tax unit on the amount of the personal income tax burden in OECD countries. Its aim is to analyse the effect of the nominal tax rate on the development of the tax units application. In the first part I deal with the possible theoretical settings of the tax unit and assesses the advantages and disadvantages that such settings bring about. The second part reflects the practical way of taxation in relation to a particular taxing unit and the related tax relief taking into consideration the social status of the taxpayer. In the final part, which analyses the current trend in the application of the tax unit in OECD countries, maps the trend developments throughout the history and points out how this trend was influenced by the nominal tax rate, I examine the transition from joint taxation to the individual taxation that had been recorded in OECD countries in recent fifty years and had been predominantly caused by the negative impact of the marginal tax rates on the work incentives of second earners in the household.

This diploma thesis is focused on a critical comparison of the tax burden on real estate in the Czech Republic and in selected countries of the European Union. At first, comparison will be implemented on the general level, after that a practical calculation for the most popular type of housing will be realized. This thesis provides a comprehensive view of the tax on real estate and business transfer. A comparison of taxes related with real estate in the countries of the European Union will be used for a prediction of the tax burden on real estate in the Czech Republic for the following years.