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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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Comparison of the tax burden of employees in the Czech Republic and in Belgium
Hrubanová, Adéla ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.
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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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Payroll accounting
Puchalová, Lucia ; Müllerová, Libuše (advisor) ; Heřmánek, Roman (referee)
Diploma thesis deals with payroll accounting in terms of labor law, health, social security and payroll taxes. The aim is to show how the wage is calculated with respect to the current legislation in 2014 and to clarify what influences the amount of net monthly income of employees. An important part of this work is to compare the calculation of wages of Slovak and Czech employees and analysis of the differences in their net income.
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