Analýza způsobů odměňování studentů z právního, účetního a daňového hlediska

Abstract

The bachelor thesis deals with the analysis of students' remuneration methods from the legal, accounting, and tax point of view. The thesis is divided into 5 chapters, an introduction, a theoretical part, a partly theoretical and partly practical part, a purely practical part, and a conclusion. The thesis describes the development of wages from 2017 to 2022, the process of calculating wages, payroll accounting, significant changes in the wage sector, the impact of the pandemic on GDP, employment, legislative changes in the political situation in Ukraine, the work agreement, the agreement on the performance of work and the employment relationship are described. These methods of student employment are also compared and summarized situations when which method of student employment may be more advantageous. In the practical part, calculations and accounting of all the student remuneration methods are performed within case studies.