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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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Detection of Persons with Disabilities and its practical use
POJSLOVÁ, Kateřina
There are altogether two aims of the practical part of this thesis. The primary aim was to find out what are the opinions, personal experience and satisfaction of those who obtain social benefits and use the ZTP (severe health disability) cards. The second aim was to discover which social services are used most often by those who carry a card. These aims were achieved on the basis of the research question which was whether the degree of the card is sufficient for its owners and also by means of ten questions that were given to various respondents during semi-structured interview. As for the most convenient form, I chose qualitative research for this thesis. The technique of the above mentioned semi-structured interview was applied deliberately and the research population consisted of five respondents who own the TP (health disability) card, ZTP (severe health disability) card or ZTP/P (severe health disability requiring special care) card. The respondents were three women and two men. Nobody of the addressed refused to give the interview. The conversations took place from December 2016 until the first half of February 2017. After finishing the research it is obvious that claim to the severe health disability card has any person from the age of 1 year, regardless of gender. Most of the respondents are satisfied with their kind of card which emerges from the owning of the highest degree of the ZTP/P (severe health disability requiring special care) card. Nevertheless, it has turned out that persons with a health disability do not take advantage of these cards in its entirety which I reckon is due to insufficient information, regarding the possibilities of its use.
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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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