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Comparison of the Švarcsystem and an employment
Šírková, Michaela ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The diploma thesis deals with differences in employment and Švarcsystem. The work describes the basic concepts and principles of employment and Švarcsystem. It is based on current legislation on accounting, tax and legal. In the practical part it compares the tax burden on employment in difference of Švarcsystem and their different impacts on public budgets, as well as this problem is showed on actual court cases.
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Novela zákona o zaměstnanosti v praxi
Nevrtalová, Michaela
The present thesis deals with the amendment of the Employment Act, which is effective from 1 January 2012. In the first part of the thesis are analyzed the amended provisions, the next section is devoted to the issue of illegal work area. The analysis of economic impacts are based on data selected entities by which the traffic is then chapter devoted to discussion of proposed certain recommendations.
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"Švarc" systém
Chudíková, Blanka ; Švarc, Zbyněk (advisor) ; Soušková, Milena (referee)
Bachelor thesis deals with the so-called "švarcsystém also known as concealed employment relationship. The term describes a situation when people working for an employer are not his employees, but individual entrepreneurs. The aim of this work is to analyze the various regulations and economic aspects of švarcsystém in the Czech Republic and Slovakia. The work is divided into two main sections namely the Czech republic and Slovak republic. Each begins with a brief history and demarcated the basic concepts related to the observed problems. The following section deals with the control activities of the year 2012. The last part addresses the use of švarcsystém economic causes and its impacts on participants. Practical examples show the differences between the tax burden on employees and entrepreneurs The conclusion summarizes the findings and includes proposals de lege ferenda.
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The legal regulation of so-called "švarcsystém"
Anger, Jiří ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
The bachelor thesis deals with the issue of so-called "švarcsystém", also known as concealed employment relationship. The term describes a situation when people working for an employer are not his employees, but individual entrepreneurs. The first chapter defines basic concepts related to the topic. The following part describes the historical development of legal regulation of "švarcsystém" in the Czech Republic and evaluates its strong and weak points. The main section includes an analysis of current legal regulation of concealed employment and its main advantages and disadvantages. The next chapter concerns the economic aspects of "švarcsystém" and examines its impact on the state budget. A practical example illustrates the differences between the tax obligations of employees and self-employed. The following section is devoted to two key court rulings that significantly influenced the understanding of "švarcsystém" over the years. The last chapter examines the various forms of concealed employment in other member states of the EU. The conclusion summarizes the findings and includes proposals de lege ferenda.
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Claims and Duties of Employers vis-a-vis the Labour Office
Tesárková, Dana ; Kaczor, Pavel (advisor) ; Humhalová, Miroslava (referee)
This thesis describes the basic background and context of the topic. Summarizes the most important duties of employers to the the Labour Office according to Law on employment, and summarizes the claims of employers towards the Labour Office with an emphasis on active employment policy. It is outlined the problem of illegal labor. Individual chapters currently ongoing legislative changes that relate to this topic. The practical part contains an example illustrating the benefits of employing people with disabilities and development funds for active employment policy contributions.
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State employment policy
Uhlířová, Monika ; Soušková, Milena (advisor) ; Spirit, Michal (referee)
This bachelor thesis deals with the state employment policy's issues and its development in Czech republic. The first chapter analyses the unemployment's development and compares it with European Union and also defines important terms regarding to the employment policy. In the second part follows the division of the state employment policy into passive and active part with focusing on the active part. In the third part is examined the amendment to the Employment Act. The fourth part deals with unemployment compensation and retraining benefits. The last chapter documents issues of employment of people with disabilities. The theoretical findings are interspersed with practical outputs and analyses.
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Trafficking in human beings as a way of strengthening the market competitiveness of the Czech Republic?
Horáčková, Veronika ; Gráf, Václav (advisor) ; Chalupníček, Pavel (referee)
The thesis considers trafficking as a way of strengthening the market competitiveness of the Czech Republic. Contrary to wide-spread approach to this issue, only as to violation of the rights of victims, trafficking is examined from the side of entrepreneurs and from the side of impact on national competitiveness. In addition to factors affecting the national economy and the motivation of entrepreneurs is evaluated the efficiency of subsidies provided by the Ministry of the Interior to Programme of the support and protection for victims of trafficking. In the thesis is found out that the exploitation of trafficked persons increases competitiveness of the Czech Republic, because it fills gaps on the domestic labour market with no wage increases. For employers victims are flexible and low-cost source of labour force, which increases productivity of their firms, but they don't represent significant competition for legal workers in the country.
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