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The aim of the thesis is to determine on which variables the decision depends on whether or not a subject arranges life insurance and what variables affect the price of the premiums that the subject demands. The OLS correlation analysis will be performed from the detailed family budget data. In addition, the lowest unused deduction of private life insurance premiums will be estimated. It have been found that the highest impact in both cases was the net household expenditure. The minimum number of contracts not applied for the tax deduction is 252,382.

Study focuses on the influence of deductions and credits on progressivity of the personal income tax in the Czech Republic. The study is based on tax statistics, which collects information from filed tax returns. Progressive influence of selected elements of tax technique is assessed through effective tax rate, Lorenz curve and Gini coefficient. Examined period is mostly year 2013, because it contains the newest published data. The results from year 2013 are compared to the results from year 2009 in order to construe some values and to compare changes over time. Study also contains general treatise about tax progressivity and about personal income tax construction in Czech Republic. Marginally is mentioned also historical development of some design elements of this tax. In this part of the study are especially used legislative documents and their expository materials.

This work presents a model for setting taxation individual incomes to eliminate negative impact on public budget since the reason of future cancellation of tax base called superhrubá mzda. From many objective of this work, the main is setting a second tax rate for individual incomes. This model suppose that some individual incomes will be taxed by the tax rate 15%. The knowledge of theoretical part, especially construction of individual income tax in taxation system of the Czech republic, is used to construct the model. Other According to the calculations the second tax rate needed to fulfil zero budget losses is 33%. The result of this tax is budget surplus worth 6 billion, when individual incomes are calculated by the tax rate 15% and 33%. This issue means that the goal is fulfilled. Another objective of practical part of this work is analysis of changes in personal incomes which is accomplished thought calculation of effective tax rate and the difference between tax liability for particular decil of payers. The analysis shows that the concept of taxation individual incomes by tax rates 15% and 33% is unsuitable because the burden of taxation is primarily on payer of ninth and tenth decil of payers.

Diploma thesis deals with subject of income tax allowances in European Union countries and its development since the nineties of 20th century. The main aim is to analyse trend in tax allowances transition from tax deductions to the systems, where tax credits prevail. The thesis also analyses the impact of standard tax allowances to the tax liability of average taxpayer. The impact of tax allowances is influenced by economic advancement, economic crisis and mainly by the way, how the tax system and system of social care is set. Most often the comprehensive income tax system with progressive tax rate schedule and flat tax system are being compared. In conclusion, the thesis is going to confirm or refute the persistence of the trend in prevailing tax credits in systems of tax allowances.

The purpose of this work is to describe an amendment of the Act of the value added tax (VAT) from 2009, that cancelled an estoppage of right to deduction of VAT concerning personal motor cars. In first two chapters I summarize goals and expectations resulting from the amendment, then I compare the situation in the Czech republic with other states of the European Union and last but not least is my consideration of the legislative process of approving the amendment, to be accurate the part referring to an estoppage of right to deduction of VAT related to automobiles. The aim of this work is to discover whether the purchasebility of cars increased due to the mentioned change of law. I analyse the evolution of saleability of vehicles under 3.5 tonnes before and after the force of the changed law of VAT. Based on the results of the analysis, it is possible to review, that the expected effect of an increase in demand for motor cars has not appeared after the cancellation of an estoppage of right to deduction of VAT.

The aim of this bachelor thesis is to capture the development of legal regulations of a deduction of tax losses and its practical application and to compare the current legislation in the Czech Republic with the selected countries of the European Union. The thesis has character of qualitative research. The first three chapters contain descriptive research, which draws primarily from the legislative sources. The last part includes comparative analysis based on the information from Ernst &Young about the corporate taxation in the EU. The comparison shows that the Czech Republic with its terms does not significantly differ from the rest of the EU. Conditions for the deduction of the tax losses in individual countries are various but we can find their common features. Almost all member states have certain restrictive conditions, which are designed to prevent abuse of the deduction of the tax losses in the economically unjustified cases. Individual circumstances vary only in the form but their purpose is identical. The comparison also shows that there are elements that may limit the overuse of the deduction of the tax losses and stabilize the revenue of the public budgets. But the Czech Republic does not use these elements.

Thesis deals with the tax deduction of research and development. This type of deduction is the only indirect support of research and development used in Czech Republic. The introduction acknowledges a legislative framework of support research and development in the European Union and the Czech Republic. The main goal of thesis is description tax deduction of software research and development and analysis specific examples of software development in point of view possibility to apply tax support for research and development. The conclusion is dedicated to comparing the use of direct and indirect support of research and development in the Czech Republic based on statistical data.

The bachelor's thesis deals with the issue of public support, and in particular with the fiscal aid towards research and development. It describes the current framework of the tax support with a focus on the deduction from the income tax to the expenditure on research and development projects. In order to make the best knowledge about the deduction, the paper examines in more detail and explains the legislation related to the deduction. The goal of this paper is to evaluate the total of private funds to finance research and development with regard to the introduction of deduction. The result of the paper is the interpretation of primary data from which to reveal the impact of incentive deduction to support the implementation of research and development, but only as a supplement to direct aid.

The thesis deals with a support of public benefit activities via a tax system. I define a public benefit both in the Czech republic and abroad, a public support and types of a tax preference for donors. I mention a trend of a deduction for donations in the Czech Income Tax Act since 1993, an actual amendement and a planned one. Furthermore the thesis describes the tax preference for donors in ten selected countries of Central and Eastern Europe. These regulations are transferred to the Czech tax system. It is the basis for an analysis introduced in the last part of the thesis. The analysis studies an impact of tax preference to the Czech taxpayer, both natural and legal person.

The subject of my work are tax reliefs for research and development expenditure in Czech Republic, Austria, United Kingdom and Spain. My main objective is to analyze and then compare the state of tax reliefs for research and development expenditure in Czech Republic and in selected EU countries. I found that especially in Austria, there is much more sophisticated system of tax reliefs, which allows the taxpayer income tax more expenditure on research and development under certain conditions applied in the deduction from the income tax base.

The thesis examines the influence of the tax deduction by reason of granting the donation on the taxpayers' behavior. The examination is working with Household Expenditure Survey (2004, 2005) of Czech Statistical Office and with author's own questionnaire survey (2007). In the first part the regression of demographical and economic characteristics on the amount of donation and its probability is run. There are the internal opinions of informant according to the filled questionnaire described in the second part. The regression was processed using Logit, Probit and Tobit models; the following section consists of frequency analysis.