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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.
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Personal Income Tax Harmonization in the European Union
Pavlová, Veronika ; Kubeš, Petr (referee) ; Kopřiva, Jan (advisor)
This thesis deals with the question of tax on personal income harmonization. The introduction will talk about the founding of the European Union and the Free Market and the already existing level of harmonization of tax on personal income. Next, we will talk about the current solvation of this issue. And assess positives and negatives of each variant.
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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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Tax Burden Optimization for Natural Persons
Papežová, Lenka ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on optimization of taxation of selected individuals with different types of income. The first part of the thesis deals with the basic concepts and theoretical starting points regarding the issue of personal income tax. The analytical and practical part is focused on the concrete solution of minimizing the tax burden of taxpayers on income according to the valid legislation of the Czech Republic.
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Affecting the Tax Base by means of Different Ways of Assets Acquisition
Hovádková, Štěpánka ; Ing. Jan Štěpánek. (referee) ; Svirák, Pavel (advisor)
The thesis is divided into four main chapters. The first chapter identifies the basic concepts and forms of financing related to the acquisition of property. The second chapter focuses on the current state of the business selected individuals. The third chapter analyzes the various forms of financing with the perspective of tax-deductible expenses and cash flows. The fourth chapter is devoted to finding the optimal way of acquiring new assets with regard to fiscal and financial capabilities of the selected individuals.
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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis focuses on the issue of taxation of students in the Czech Republic. The aim of the thesis is to analyze the current system of taxing students, evaluate its benefits and shortcomings, and propose possible changes and adjustments. The thesis is based on a theoretical overview of basic tax concepts and principles and their significance for the state budget. It also focuses on the specifics of taxing students, such as different types of employment contracts and agreements, student discounts, and the possibilities of tax deductions. The practical part of this thesis focuses on specific examples and subsequent comparison of various employment relationships. The main goal of this part is to achieve tax optimization for working students. The practical part presents model examples that illustrate various employment relationships commonly encountered by students. It consists of model scenarios, and the objective is to achieve tax optimization for working students.
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