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Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.
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Organization and management of payroll accounting
STRÝČKOVÁ, Karolína
This bachelor's thesis focuses on identification and solution of problems connected with the management of payroll accounting in the company Alsico Czechia. Effective payroll organization and administration is a key factor in maintaining the financial stability of the organization and ensuring employee satisfaction. The thesis covers basic concepts of employee remuneration, labor law relations, forms of employee remuneration and employee benefits. The aim of the thesis is to evaluate the processing of the personnel and salary agenda in the selected company. In the practical part, the thesis analyses the payroll costs of the company, using data from profit and loss statements from various years. This section also includes the calculation of net salary for employees working in this company. To achieve the goal, a questionnaire survey is used in this work, which focuses on the evaluation and satisfaction system of employees Based on the results of the given analysis and questionnaire survey, practical solutions were proposed that correspond to the specific conditions of the given company. The company provides its employees with a high contribution to meals, which can be reduced and save a significant amount of funds. These financial resources can be utilized to implement a Cafeteria system, which would be more beneficial for the employees.
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Cancellation of Supergross Salary and Its Impact on Effective Tax Burden of Tax-payers
Němčanská, Veronika ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with analysis of the effects of cancellation of super-gross wages on the tax burden of personal income of the taxpayers. The theoretical part of the thesis defines basic concepts related to personal income taxes, including a description of the super-gross wage, and then clarifies the method of calculating wages in accordance to applicable legislation of the Czech Republic as of 31 December 2020. In the practical part of the thesis, the proposed changes in the way of personal income taxes calculations are summarised and compared. Then, the thesis deals with the impact of the cancellation of super-gross wages in relation to employees, where model examples are used to compare tax burden of taxpayers in 2021 against 2020. At the end of the thesis, there is evaluated impact rate of the cancellation of the super-gross wage on a particular taxpayer. There was drawn up a tax return with identical incomes for years 2020 and 2021.
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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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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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Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.
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Cancellation of Supergross Salary and Its Impact on Effective Tax Burden of Tax-payers
Němčanská, Veronika ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with analysis of the effects of cancellation of super-gross wages on the tax burden of personal income of the taxpayers. The theoretical part of the thesis defines basic concepts related to personal income taxes, including a description of the super-gross wage, and then clarifies the method of calculating wages in accordance to applicable legislation of the Czech Republic as of 31 December 2020. In the practical part of the thesis, the proposed changes in the way of personal income taxes calculations are summarised and compared. Then, the thesis deals with the impact of the cancellation of super-gross wages in relation to employees, where model examples are used to compare tax burden of taxpayers in 2021 against 2020. At the end of the thesis, there is evaluated impact rate of the cancellation of the super-gross wage on a particular taxpayer. There was drawn up a tax return with identical incomes for years 2020 and 2021.
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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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