This diploma thesis is divided into 5 chapters. The thesis is supplemented by 7 attachments. The thesis deals with the single place of collection, with the reform of tax and insurance payments collection. Introduction of the single place of collection would radically change the field of taxes and insurance payments imposed in connection with employment. This thesis compares the legislation of the end of 2013 and the legislation proposed by the draft of act on public insurance payments and personal income tax administration. The latter one is compared in key different aspects with legislation of the act No. 458/2011 Coll., on Amendment of Acts in Connection with Establishment of Single Place of Collection and on Other Amendments to Tax and Insurance Acts. The brief definition of the single place of collection through its main goals and principles in the first chapter is followed by the chapter on the history of the single place of collection project. The failure to follow the schedule as well as the participation of the World Bank is pointed out. The legislative process of the acts and the Senate legal measure implementing the first phase of the single place of collection is briefly described. The third chapter composes of two crucial parts. Firstly, the legislation of public health insurance,...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:340543 |
| Date | January 2014 |
| Creators | Sedláčková, Jana |
| Contributors | Boháč, Radim, Kohajda, Michael |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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