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Comparison of employment and self-employment taxation including social security contributions in selected countries
Matulová, Andrea ; Vančurová, Alena (advisor) ; Kábelová, Lucie (referee)
This thesis focuses on tax burden including social security contributions of employment and self-employment in selected countries as Czech Republic, Germany, United Kingdom and Canada. The aim of the thesis is to compare differences in taxation and social security contribution of employees and entrepreneurs. The first part of the thesis is focused on the main differences in taxation and social security contributions between selected countries, then each chapter is describing rules for tax and contributions calculation of employment and self-employment. In the end of the each chapter there are examples of tax burden including social security contributions of different tax payers with different incomes. And finally in the end of the thesis there is comparison of all selected countries. The results of analysis show that in all selected countries are entrepreneurs advantaged compared to employees and Czech Republic has the most significant differences in tax burden including social security contributions than other selected countries.
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Self-Employment in Czech Republic: Present and Future Dynamic of the Phenomenon
Vovchenko, Vladyslav ; Špecián, Petr (advisor) ; Slaný, Martin (referee)
The thesis examines an unusual dynamic of the rate of self-employment in the Czech Republic. The hypothesis is that the positive dynamic of the rate of self-employment was caused by the influence of the extraordinary trends of the main determinants of the rate. OECD panel data and Eurostat databases were used for the empirical verification of the hypothesis. All regressions were based on the merged OECD data sets. Eurostat databases were used for an additional analysis. I found that all main determinants perform according to the theoretical background. Furthermore, there is nothing unusual in the main determinants of the self-employment for the Czech Republic. Despite the fact that other countries with the positive dynamic of the rate showed differences in the trends. Thus, I discuss possible alternative reasons.
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Self-employed - burden of national budget or an opportunity for unemployed?
Mach, Tomáš ; Ochrana, František (advisor) ; Řípová, Karolína (referee)
This thesis focuses on the dilemma of self-employment. It tries to explore the relationship between self-employed people and public finances in general. The goal itself is an analysis of the relationship between public budgets and payments of the self-employed. But for more the thesis adds calculations of two hypothetic models of regulation and deregulation. Secondary goal is an evaluation of a self- employment status as solution for unemployment. Rational choice theory and prospect theory are also used along the way. As methods of research, the cost-benefit analysis and questionnaire survey was used. According to the outcomes of calculations etc. the result seems to be negative in economic way for current setup of payments with dominant loss of potential financial resources in retirement funds. Nevertheless, a number of savings also takes place. But even mentioned savings can't cover the discrepancy between potential incomes and real ones.
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The Positives and Negatives of Romany Businesses in the Context of Social Work
SHONOVÁ, Květa
This bachelor theses deals with the positives and negatives of running a business that Romany citizens tend to face. Romas belong to one of the most numerous ethnic minorities in the Czech Republic. They have been struggling for social independence and equal rights since the Velvet Revolution of 1989. This is obvious also in the area of private enterprise. In the area of employment of Romas, Romany business-people represent specific subjects not only as self-employed people, but also as potential employers who ought to have the same starting position in the labour market. The bachelor thesis consists of a theoretical and a practical part. The first one deals with basic terminology, information and facts about the background and the origin of Romas, the structure of this ethnic group as well as their development in historical context. This part also contains a description of the current state of Romany population in the Czech Republic, their position in the labour market, their relationship with the majority population, but also contemporary trends in the area of social work focused on the minority issues. The practical part focuses on the main goal, which was mapping social, economic and health attributes connected with the Romany business activity, especially in the context of social work. A partial goal was the analysis of possible problems connected with their business activity and the attitude of the majority to Romany business. With the means of in-depth non-structured interviews two issues were addressed: Is there a prevailing opinion in the target population that it is difficult for a Romany person to run a business, to get contracts and customers' trust? Do Romany businesspeople face prejudices in the context of their work activity, and if so, which ones? The studied group consisted of six people of Romany origin whose source of income comes from business or other form of self-employment. This work undertakes to attract attention to Romany businesspeople, who have taken fate into their own hands. The findings may be used in projects dealing with employment support of socially disadvantaged people as well as in monitoring social situation of Romany minority in the Czech Republic.
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Establishing of Hairdresser Saloon
Zemanová, Světlana ; Klika, Pavel (referee) ; Chládek, Libor (advisor)
This bachelor thesis is about business plan for establishment hairdresser's saloon. There are information about choosing the right type of enterpreneur in teoretical part. It means deciding between limited company and self-employment and analysis of the very begining of runing hairdresser's saloon. In the practical part there are aplicated marketing mix, SWOT analysis, financial planing and profitability.
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Comparison of Taxation of Students in the Czech and Slovak republic
Uhríková, Anna ; Kovaříková, Pavla (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis is focused on the taxation of student’s incomes. These are the students studying and employed in the Czech Republic and Slovakia. The thesis contains the characteristics of the basic concepts necessary to understand the correlations which are contained in other parts of the work. The main objective is to identify differences between the tax systems and compare them. Overview of optimal alternative taxation should help students in selecting the most suitable employment.
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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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Current problems of self-employed persons pension and sickness insurance in the field of insurance collection and benefits payment and proposals of their solution
KALIANKOVÁ, Ivana
Bachelor thesis is focused on current issues in the pension and sickness insurance of the self-employed, where fundamental changes occurred from 2009 onwards regarding not only collection of premiums but also the benefits provided by these systems. The system of insurance for self-employed persons underwent a long development period, every stage from the very beginning of insurance through interdependence of pension and sickness insurance to their complete separation affected the current behaviour of the self-employed in this field. Premiums should be understood also in terms of coverage of social incidents, which is an illness, injury, disability or old age. The amount of benefits provided from the system depends on the amount of premiums paid and the period of insurance. For this reason, attention in the thesis was paid to the issue of present statutory regulation of premiums, focusing on special-purpose sickness insurance premiums for the self-employed and the subsequent payment of benefits. Also in the field of pension insurance it is necessary to consider whether the premium payers are sufficiently aware of the link between premiums paid and the amount of such benefits, and can responsibly decide on the choice of assessment base, which has an impact on future security in retirement. The objective of this thesis is, based on an analysis of main problems which consist of complexity and comprehensibility of the existing legislation in force for self-employed persons, to suggest changes aimed at simplifying it. The given topic was studied using qualitative research through semi-structured interviews in a relatively narrow circle of self-employed persons with the aim to investigate the status quo, to get a detailed understanding and practical application of the provisions of the Act. Based on the knowledge and experience from practice, questions were prepared, which were answered not only by clients but also by District Social Security Administration Office staff in Strakonice who deal with administration of premiums. Based on evaluation of individual respondents' replies and with regard to the current problems during practical implementation of pension and sickness insurance administration, an opinion was obtained that the existing legislation is complex and confusing for the self-employed. Therefore, measures were suggested, which could be used as tips for possible amendments to legislation in the field of self-employed persons´ insurance premiums.
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