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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.

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