National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
The tax effects of the "švarcsystem"
STRNADOVÁ, Zuzana
The aim of the thesis was to describe and analyse the problem of "švarcsystém" from the legal and financial aspects. "Švarcsystém" is used by a lot of employers in the Czech Republic. The reason for making contracts based on Commercial Code is simple. According to the tax system and the system of health and social insurance it is more beneficial for an employer than making contracts based on Labour Code. In this thesis tax consequences are analysed. There is assessed type of solutions of the "švarcsystém".
Comparison of the inheritance tax in the Czech Republic and in the Federal Republic of Germany
STRNADOVÁ, Zuzana
The main objective of this bachelor thesis is comparison of the Czech and German inheritance tax. The first part of this work concentrates on theoretical reasons for inheritance taxes. There are also specified historical and present tax law in the Czech Republic and in Germany. The other part of the thesis includes comparison of these two tax laws. It contains comparison of taxpayers, the subject and the tax base, exemptions and tax concessions, tax rates and tax administration.

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3 STRNADOVÁ, Zuzana
1 STRNADOVÁ, Žaneta
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