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Legal Status of Persons in Platform Economy
Menzelová, Kristýna ; Štefko, Martin (referee)
Legal Status of Persons in Platform Economy Abstract The thesis focuses on the legal status of persons who are involved in the platform economy. Under certain circumstances, these persons, called service providers in the thesis, are on the borderline between the legal status of an employee and the legal status of a self-employed entrepreneur. One of the causes of this unclarity is the practices of some digital platform providers that are applied to the service providers. These practices are commonly used by the employer to their employees rather than between business partners. For instance, these practices can include the control mechanisms, the evaluation system, or the unilateral determination of price and the way of service providing. The focal point of this thesis lies in an analysis of legal status of service providers resulting from the legal relationships that are concluded on digital platforms. Due to the unavailability of the contracts that are the base of these legal relationships, it is the terms and conditions of the particular digital platform providers that are used for the analysis. The labour law regulation is applied to the legal relationships defined in this way focusing on the question, whether the activity of service providers fulfils the characteristics of dependent work. Subsequently,...
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Legal Status of Persons in Platform Economy
Menzelová, Kristýna ; Štefko, Martin (referee)
Legal Status of Persons in Platform Economy Abstract The thesis focuses on the legal status of persons who are involved in the platform economy. Under certain circumstances, these persons, called service providers in the thesis, are on the borderline between the legal status of an employee and the legal status of a self-employed entrepreneur. One of the causes of this unclarity is the practices of some digital platform providers that are applied to the service providers. These practices are commonly used by the employer to their employees rather than between business partners. For instance, these practices can include the control mechanisms, the evaluation system, or the unilateral determination of price and the way of service providing. The focal point of this thesis lies in an analysis of legal status of service providers resulting from the legal relationships that are concluded on digital platforms. Due to the unavailability of the contracts that are the base of these legal relationships, it is the terms and conditions of the particular digital platform providers that are used for the analysis. The labour law regulation is applied to the legal relationships defined in this way focusing on the question, whether the activity of service providers fulfils the characteristics of dependent work. Subsequently,...
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Legální a nelegální způsoby minimalizace daňové povinnosti
Škodíková, Veronika
Škodíková, V. Legal and illegal methods of tax liability minimalization. Diploma thesis. Brno, 2017. The diploma thesis is focused on the topic of legal and illegal ways of minimizing the tax liability of the taxpayer of income tax in the Czech Republic. In the first part of the thesis, an analysis of available literary sources is made. It defines the tax theory, the specifics of taxes in the Czech Republic, the issue of the shadow economy and its measurement and the tax evasion. In the next part of the thesis, the most frequently used ways of minimizing the tax liability are outlined with emphasis on their legality. The thin line between legal and illegal ways is complet-ed by the case law. Another part of the thesis deals with the actual measurement of the size of the shadow economy using Gutmann's monetary method. At the end of the thesis, the most important findings and results are discussed.
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Nelegálna práca v Českej republike a na Slovensku
Galková, Miroslava
In my thesis, I deal with the whole-society problem called illegal work which negatively affects the state and, in the end, the citizens themselves. The main purpose of the thesis is to identify factors, which can affect the extent of illegal work. Knowledge of these factors is necessary in order to fight against illegal work, even by weakening the impact of these factors themselves. Through the usage of comparative method, the extent of illegal work and its differences in the Czech Republic as compared to Slovakia are assessed. In my thesis, I found out that people were looking for undeclared work in traditional sectors of illegal work such as construction sector, accommodation and food services, and the manufacturing industry. Among the identified factors that have led these people to work illegally, we can include, for example, economic motivation, i.e. income increase, low minimum wage or poverty.
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Živnostenské podnikaní
Odleváková, Vendula
Odleváková, V. Business entrepreneurship. Bachelor thesis. Brno: Mendel University, 2019. This thesis discusses the problematics of business entrepreneurship. In the theoretical part is described the current state of the legal regulation of the entrepreneurial business and is clarified the procedure for obtaining the trade license. In the practical part of this work are shown certain aspects of entrepreneurship through qualitative interviews with self-employed workers in practice. Further, are analysed the collected data by using a questionnaire survey. In the last part of this thesis are outlined the most important points from the research and the summary of the recommendations for the interviewed entrepreneurs as well as for the potential ones are provided.
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Zdaňování příjmů sportovců a umělců v ČR a EU
Vrtalová, Jana
The present study deals with income taxation of athletes and artists in the Czech Republic and member states of the European Union. The study first provides basic definitions of artists and athletes with regard to how they are respectively defined by the OECD and Czech legislature. The study focuses on the taxation of athletes who participate in individual sports, as well as athletes who engage in team sports. The athletes participating in individual sports may be freelancers, or they may be self-employed. Another distinction is drawn between amateur and professional athletes. The former usually participate in sport activities for pleasure, and in most cases, they are not entitled to a financial reward. Apart from amateurs and professionals, there exist the so-called semi-professional athletes who are members of a team and participate in competitions. However, the activity in question is mostly loss-making. If they do receive income, and it is lower than 30000 CZK per annum, the income qualifies for income tax exemption under §10 ZDP. The study is mainly concerned with artists and athletes because they constitute a group of taxpayers that is analysed independently within the scope of international agreements on the prevention of double taxation, be it the scope of the OECD or the UN. These agreements are designed to prevent multiple taxation, as well as bar tax and insurance evasion. The majority of the mutual agreements that the Czech Republic has signed with other countries contain a clause regarding artists and athletes. The study also provides information on the location of the texts dealing with artists and athletes within the above mentioned agreements. Czech legislation, however, does not mention the term athlete, or the legal status of athletes and sport organizations. Thus, there is not a uninanimous view on whether these taxpayers should be treated as employed, or self-employed. The status of employment (with respect to athletes and sport organizations) has been prevalent abroad. Many of the labour code regulations are not applicable to professional athletes (such as overtime hours or rest period), which is why it is easy for artists and athletes to misuse the system by not filing their returns, or, in the case of athletes, by engaging in the so-called Svarcsystem, which is illegal for others. Svarcsystem is prohibited mainly because it protects the self-employed much less than their employees. Thus, the selfemployed are not entitled to a paid holiday, gratuity, work injury compensation etc. Professional athletes and artists typically have a high income, which means that their involvement in these illegal activities may result in large-scale tax and insurance evasion. Such activities are profitable from their point of view of, but at the same time detrimental to the state budget. It needs to be emphasized that this is not a case of tax evasion, but it is rather an exploitation of the legal possibilities that allow one to pay lower taxes, a situation caused by the Czech Republic's insufficient legislation.
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Legal Status of Persons in Platform Economy
Menzelová, Kristýna ; Tomšej, Jakub (advisor) ; Morávek, Jakub (referee)
Legal Status of Persons in Platform Economy Abstract The thesis focuses on the legal status of persons who are involved in the platform economy. Under certain circumstances, these persons, called service providers in the thesis, are on the borderline between the legal status of an employee and the legal status of a self-employed entrepreneur. One of the causes of this unclarity is the practices of some digital platform providers that are applied to the service providers. These practices are commonly used by the employer to their employees rather than between business partners. For instance, these practices can include the control mechanisms, the evaluation system, or the unilateral determination of price and the way of service providing. The focal point of this thesis lies in an analysis of legal status of service providers resulting from the legal relationships that are concluded on digital platforms. Due to the unavailability of the contracts that are the base of these legal relationships, it is the terms and conditions of the particular digital platform providers that are used for the analysis. The labour law regulation is applied to the legal relationships defined in this way focusing on the question, whether the activity of service providers fulfils the characteristics of dependent work. Subsequently,...
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Labour - law aspects of "Švarc system" focussed on the Concept Dependent Work
Sedláčková, Kateřina ; Koldinská, Kristina (advisor) ; Hůrka, Petr (referee)
The term 'Švarc system' began to appear in The Czech Republic in the late 80s and early 90s of the 20th century with the gradual thawing of the restrictions which were put on private enterprise. Owing to this development, businessmen started widely entering into contracts with the persons, with whom a labour-law employment contract according to valid standards of labour code would have been signed and these people would have become their employees. The aim for such businessmen's behaviour was the effort to save money on the payment to the national social and health insurance systems, to avoid, or better to say, to get round the rigid norm regulation of the labour code as well as to avoid tax charge, especially in the field of natural person income tax from dependent activity. The creator of 'Švarc system' is Mr. Miroslav Švarc, a businessman from Benešov. If we want to identify precisely the term 'Švarc system' and identify its primary features, then it is necessary to find out, whether the aspect of the carry out work shows the features soft subordinate work or not. Subordinate work in the labour code is defined with the basic definitional indicators as well as the conditions which must unconditionally become reality. Among the basic features of subordinate work belong the work in relation to the...
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Dependent labour, including the issue of so-called "Švarc systém"
Slavík, Nikola ; Pichrt, Jan (advisor) ; Štefko, Martin (referee)
The master's thesis focuses on one aspect of labour law in the Czech Republic. Specifically, it provides a thorough interpretation of the Czech legal regulation of dependent labour, including the issue of the so-called švarcsystem. In order to achieve such purpose, the thesis uses information from the Act No. 262/2006 Coll., the Labour Code, as amended, the Act No. 435/2004 Coll., The Employment Act, as amended, available doctrinal literature and case law of Czech courts and the European Court of Justice. The interpretation is performed by a comparision of the past and present Czech regulation, as well as the theoretical background and practical implications, which is the core of the focus of the master's thesis.
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