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Optimization Taxation of Students
Hudec, Zdeněk ; Felklová, Ilona (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is dealing with taxation of students' income. It is divide into four parts. The first part is dealing with taxes in theory, it contains explanation of basic terms. The second part is dealing with theory of personal income tax in general. Next part is about social health and insurance. Last part is practical, it contains calculation tax liability for individual possible variants. The main aim of this thesis is to find an optimal variant which would be the most favorite one for students.
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Analysis of Income Tax of Students in the Czech Republic
Poršová, Simona ; Bujoková, Kateřina (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis focuses on income tax of students. Theoretical part is relate to explanation of terms from tax field, abstract of industrial relations and business possibilities. Then tax the income of individuals, general methods of taxation and issues of social and health insurance are analyse. Analytical part includes solution to particular situations, when student becomes employee or self-employed person.
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Students´ Taxation in the Czech Republic
Balabánová, Jana ; Urban, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis focuses on the taxation of revenues students. The first part contains the taxation theory, where explains the basic information to the taxation of incomes. In the second part we find general information on income tax of persons, subject to tax on income and tax calculation. The third part contains different kinds of tax. The fourth and fifth part deals with the system of social and health insurance. In the last sixth part provides practical examples of calculation of tax liability. The goal is to find the optimal taxation of revenues students and evaluation of the advantages of individual contracts.
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Taxation of Students
Němcová, Hana ; Hromek, Zdeněk (referee) ; Kopřiva, Jan (advisor)
Bachelor's thesis focuses on the taxation of income. The first part contains tax theory, which explains basic information on the taxation of income and forms of employment suitable for students. In the second part we can find general information on income tax of natural persons, subject to income tax and methods of calculation of tax advances from monthly wages. The third part focuses on the system of social and health insurance. The last fourth part shows practical examples of calculation of tax obligations. The aim of the work is to find an optimal taxation for students.
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Taxation of Students
Zvěřinová, Hana ; Pernica, František (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis is focused on the taxation of incomes students. The first part of my work contains the theoretical background, the second part deals with the basic characteristics of the personal income tax. The third part includes information on social and health insurance of the students and in the last part there are given practical examples of calculation tax liability. Target of this thesis is to optimise tax liability and finding the optimal option for the taxation of incomes students.
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Taxation of Chosen Set of Taxpayers
Jandová, Zuzana ; Václavíčková, Pavla (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxation of student´s incomes. It analyzes the impacts of so-called tax reform in the regard of personal income tax with effect from 1. January 2008, it targets also the years 2007, 2008 and 2009. My bachelor thesis includes instructions, procedures, practical examples and necessary information for understanding the system of taxation of incomes of physical persons and the correct process of personal income-tax return. Target of this thesis is to optimise tax liability of students by finding the optimal variant of taxation when criteria are given. Student´s social and health insruance problems are also included in this work.
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Agreements beyond employment
HRUŠKOVÁ, Hana
The goal of this thesis was to discover the size of using contracts for work and contracts for services outside main job contract. Contracts for work, which is considered as a second, but only half-time, job when employee can work up half of the work hours i.e. up to 20 hours per week. Contracts for services is mostly closed for a short term work. in this thesis I chose a 15 companies in Benešov to find out which contracts these companies uses more. If it's contract for work or contracts for servises.
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The comparison of employment relationship and contracts concerning a work practised out of employment
Bulířová, Barbora ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
The purpose of this bachelor thesis is to describe and generally compare the employment relationship with the contracts concerning a work practised out of employment, highlight their advantages and draw attention to disadvantages of these relationships, as well as interpret their changes associated with the novel of the Labour Code. The first chapter explains the term of labour relations. The second chapter examines in detail the employment relationship from its origin to the ways of itd ending. The third chapter describes the contracts concerning a work practised out of employment, particularly contracts for work and an agreement on work activities. The fourth section introduces the concepts of social security and health insurance. The fifth chapter focuses on the final comparison of labour relations. Theoretical interpretation of each chapter is supplemented by the outcomes that were done for the purpose of this work.
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Remuneration for work in labour-law relations
Mášová, Hedvika ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
This bachelor dissertation examines the issue of remuneration. It deals with wages, salary and remunerations of agreements in terms of shared properties as well as individual properties. The goal of this work is the explanation of basic legal concepts as determined by the labour code and related regulations which is followed by the identification of legal consciousness of regular employees. This work is structured into three parts. The first part clarifies the concept of wages, salary and remunerations of agreements in terms of comparison of their individual characteristics together. The second part deals with issues of wages, salary and remunerations of agreements separately. Third part discusses the notions of standard practise and the view of these matters from the perspective of employees who receive wages or salary, and thus marks out legal knowledge of ordinary employees and their awareness of remuneration.
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