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Students Taxation Optimization
Szmeková, Darja ; Waszutová, Michaela (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis concerns the taxation of income students. The work is divided into four main chapters. The first three chapters are focused on the theoretical foundations. The first part is focus on tax theory and clarification of fundamental concepts. The second part deals with general concepts relating to taxes on income of individuals. The last chapter theoretical part addresses the issue of social and health care insurance students. The last chapter my the bachelor´s thesis is devoted to the practical part. Based on theoretical knowledge, give several calculations of tax on individual employment contracts and evaluate which option is best for the student.
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Tax Burden on Income from Employment
Pospíšilová, Martina ; Miklová, Ilona (referee) ; Svirák, Pavel (advisor)
The batchelor thesis focusis on legislative changes of the Law of Income no. 586/1992 Co. from 2008 till 2011. It deals with the issue of taxation of individuals income from employment and functional benefits. The theoretical part describes the general tax principles of the Czech Republic. The practical part summerizes the amendment Act and examines the impact of changes on different groups of taxpayers. The aim is to evaluate the impacts on the resulting tax liability of the taxpayer.
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Personal Income Tax Optimization
Světlíková, Jiřina ; Slováčková, Marie (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the tax optimization of a natural person whose revenues has been affected by government restrictions associated with the Covid-19 pandemic. In the theoretical part of the thesis the basic concepts necessary for the practical part are defined. Other parts follow up the quantification of the taxpayer’s obligation together with the subsequent projection of changes originating from the application of various methods of tax optimization. When selecting the most suitable variant of tax optimization, the impact on the overall tax burden of the jointly household is also taken into account. Attention is also paid to the issue of social and public health insurance.
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Taxation of Rental Incomes and its Optimization
Zadražilová, Kateřina ; Melkes, Vladimír (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on rental income and the possibility of tax optimization for simple rent. The theoretical part defines the basic concepts that are necessary for the problem. The next parts are focused on the possibilities of tax optimization and total value of the taxpayer's tax liability together with a subsequent comparison of the changes that occurred during the application of the model. When selecting a suitable model was consider the income charge as well as administrative complexity of the chosen model.
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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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Personal Income Tax in the Czech Republic and Italy
Brabcová, Zdeňka ; Rathová, Sylva Luang (referee) ; Brychta, Karel (advisor)
In my bachelor's thesis I deal with personal income tax in two chosen countries – the Czech Republic and Italy. My task is to compare taxation of individuals in both of the countries and to calculate total tax liability of a particular taxpayer, who receives different types of income. At the end of the thesis I try to evaluate the aspects of the tax system in Italy, which would be contributive even if established in Czech conditions and the other way around.
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