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Osoby samostatně výdělečně činné na českém trhu práce: Analýza odlišností ve srovnání se zaměstnanci ve světle reformy veřejných financí Hurda, Pavel ; Kotýnková, Magdalena (advisor) ; Vostrovská, Zdenka (referee) Diplomová práce se zabývá postavením zaměstnance a OSVČ na trhu práce z hlediska porovnání jejich čistých mezd a příjmů. Sleduje, jak velké byly odvody sociálního a zdravotního pojištění a daně z příjmu fyzických osob v roce 2007 a 2008 u jednotlivých forem výdělečné činnosti. Od 1. ledna 2008 vstupuje v platnost zákon o stabilizaci veřejných financí, který s sebou přináší mnoho nového. Změny se dotknou celé metody výpočtu čistých mezd a příjmů, sazby daně z příjmu fyzických osob i odvodů sociálního a zdravotního pojištění. Cílem práce je zjistit, jaké změny přinese reforma veřejných financí v oblasti výdělků zaměstnanců a OSVČ, při jak vysoké hrubé mzdě je výhodnější stát se zaměstnancem a při jak velkém příjmu je lepší začít podnikat. Jednotlivá analýza bude provedena zvlášť za podmínek platných pro rok 2007 a po zavedení reformních změn od 1. ledna 2008. Detailed record

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