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Using of Creative Accounting in Selected Company
Hýblová, Petra ; Fedorová, Anna (referee) ; Zemánková, Lenka (advisor)
This thesis deals with the creative accounting in the selected business corporation. First, the theoretical background is defined, followed by an analysis of the selected accounting cases for the year 2016, where creative accounting methods were used. All the creative accounting cases are then redesigned so that they do not include these practices. New earnings are therefore calculated as well as the new value added tax rate that the company should have properly deducted.
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OUTSOURCING OF IT WORKERS IN CZECH LABOUR MARKET IN 2015
Obořilová, Veronika ; Bartůsková, Lucia (advisor) ; Křítková, Soňa (referee)
This thesis focuses on current very important and widespread IT sector on the Czech labor market and discusses the frequent solutions to the problems of IT workers employment: outsourcing. The theoretical part of this work solves development and overall approach to outsourcing. The practical part includes the legal framework of outsourcing in the Czech Republic. Given is the definition of the ICT sector, including individual sub-branches of the IT sector with their individual specifications and performance of EI-PRAGUE, s.r.o. whose database of IT specialists, together with data of Czech Statistical Office it is also used for actual calculations. These calculations help to dismantle the advantages and disadvantages of outsourcing, both from the perspective of a worker employed on main job or self-employed, but also from the perspective of the IT specialists provider, state and health insurers. Carried comparisons have conflicting results. From the perspective of the worker is in almost all respects advantageous to work as self-employed, while in terms of state income and health insurers is more suitable if the workers are in an employment relationship at main job.
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Analysis of taxation of dependent and independent activities
Sabolová, Gabriela ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
The aim of this thesis is to compare taxation of employee and self-employed in 2016. The thesis is divided into two parts, theoretical and practical research. In the theoretical part, there are defined terms and theoretical aspects of taxation. The practical part consists of comparison of taxation of employee and self-employed at different income levels. Taxation involves personal income tax, health insurance and social security.
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Undeclared Employment in theTheory and Practise of The Labour Inspectorates
Kaufmanová, Renata ; Světlíková, Daniela (advisor) ; Klára, Klára (referee)
The thesis describes the issue of illegal employment, with emphasis on the analysis of illegal work in the Czech Republic and depending on the control activities carried out by labor inspectorates. Using the characteristics of the basic concepts (dependent work, illegal labor, labor inspectorates) with the help of current judgments given area, the current status and the possibility of the activities of labor inspectorates. The practical part deals, through interviews among the employees of labour inspectorates and experts, the specific situation of control activities and proposes solutions to streamline and harmonize the theory and practice of inspection activities in the illegal employment in the Czech Republic.
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Analysis of the Tax Impact of the Svarc System
Vondráček, Jiří ; Hradil, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis analyses tax incidence of švarcsystem which is demonstrated on test cases and also possible reasons why these methods are used. The state is trying to affect those companies which employ just self-employed persons. However, cost savings which a company save by using švarcsystem exceed possible fines for its using. In test cases I will clearly show you how big savings might a company receive. Results of this thesis show even the possibility when there will not be so big losses in tax collection on the stateside.
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Analysis of the Tax Impact of the Svarc System
Paulová, Alžběta ; ,, Dita Šulcová (referee) ; Kopřiva, Jan (advisor)
The aim of this bachelor thesis is to analyze the current legislation in the field of illegal employment, above all illegal employment of freelancers in so called Švarc systém and futher on to create model situations on which savings reached by the lower tax burden on employees and companies applying Švarc system will be apparent and finally to suggest a solution which would allow employing freelancers and at the same time there would not be any loss in tax revenue.
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Analysis of Tax Impact of the Svarc System
Zlámalová, Jana ; Richtar, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the characteristics of the Svarcsystem, its history and comparison with other countries of the European Union. It will compare the level of taxation and insurance contributions of employees and self-employed persons. The goal is to design the correct procedure for cooperation with self-employed person and point out mistakes repeated in his practice.
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Analysis of the Corporate Enterprise of more Natural Persons
Sehnalová, Zdeňka ; Hartmannová, Iva (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is about the problems of corporate enterprise of more natural persons. It deals with the taxation of natural persons, which work in švarc system and their transfer to the association without legal subjectivity or a legal entity. It includes the recommendation the most suitable solution that entrepreneurs are not in conflict with the Employment Act and the Income Tax Act.
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Analysis of taxation of professional footballers and impact of proposed legislative change to the state budget
Dubský, Tomáš ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
The aim of this diploma thesis is to analyse the impact of proposed change to taxation of professional football players in Czech republic. According to Czech tax authorities the formal relationship between football player and football club is considered as self-employment, nevertheless by its nature is more likely employment. In the theoretical part of this thesis I will define the difference between self-employment and employment, I will also describe the problem of illegal self-employment in place of employment. There will be described different forms of taxation of football players in Europe and finally a new legislative change will be proposed. In the analytical part there will be quantified the impact of the proposed legislative change.
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