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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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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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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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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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Taxation of Students in Czech Republic
Bartoň, Matěj ; Špíšek, Jiří (referee) ; Kopřiva, Jan (advisor)
Bachleor´s thesis focuses on the definition of the fundamental issues relating to the taxation of income students. The first chapter describes the theoretical background, defines tax theory explains the basic information on the taxation of income. In the second chapter we specify general information on a tax on personal income tax and social insurance systém. In the empirical section provides practical examples of calculating the tax liability. The aim is to find the optimal income taxation student.
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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
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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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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The agreements on work performed outside of employment
Gryciková, Julie ; Matějka Řehořová, Lucie (advisor) ; Tomšej, Jakub (referee)
This thesis deals with the issue of agreements on work performed outside the employment relationship. The thesis focuses not only on the currently valid regulation concerning this institute, but also on the changes that agreements on work performed outside the employment relationship are likely to face in the near future. The thesis consists of six chapters. The first chapter places labour law in the context of the Czech law system and the second chapter places agreements on work performed outside the employment relationship in the context of labour law or labour relations. The following two chapters provide the reader with an overview of the features distinguishing agreements on work performed outside the employment relationship from the employment relationship itself, and other features typical of such agreements. The amendment to the Labour Code is currently going through the legislative process, transposing the European Union Directive on transparent and predictable working conditions in the European Union and the Directive on work-life balance for parents and carers into our legal system. This part of the paper offers the reader an overview of the most important changes that agreements on work outside the employment relationship are likely to see. The fifth chapter deals with specific...
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Taxation of Students Incomes
Hromádková, Adéla ; Křížová, Věra (referee) ; Brychta, Karel (advisor)
The bachelor's thesis focuses on taxation of students incomes. The first part includes theoretical starting points and defines the structural elements of personal income tax in the Czech Republic and the rules for social and health insurance premiums. The second part contains the pros and cons of particular employment relationships and the performance of the economic activity of a self-employed person. In the last part, there is a complex model example that points out the possibilities of tax optimalization that are available to taxpayers.
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