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Labour - law aspects of "Švarc system" focussed on the Concept Dependent Work
Sedláčková, Kateřina ; Koldinská, Kristina (advisor) ; Hůrka, Petr (referee)
The term 'Švarc system' began to appear in The Czech Republic in the late 80s and early 90s of the 20th century with the gradual thawing of the restrictions which were put on private enterprise. Owing to this development, businessmen started widely entering into contracts with the persons, with whom a labour-law employment contract according to valid standards of labour code would have been signed and these people would have become their employees. The aim for such businessmen's behaviour was the effort to save money on the payment to the national social and health insurance systems, to avoid, or better to say, to get round the rigid norm regulation of the labour code as well as to avoid tax charge, especially in the field of natural person income tax from dependent activity. The creator of 'Švarc system' is Mr. Miroslav Švarc, a businessman from Benešov. If we want to identify precisely the term 'Švarc system' and identify its primary features, then it is necessary to find out, whether the aspect of the carry out work shows the features soft subordinate work or not. Subordinate work in the labour code is defined with the basic definitional indicators as well as the conditions which must unconditionally become reality. Among the basic features of subordinate work belong the work in relation to the...
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Dependent labour, including the issue of so-called "Švarc systém"
Slavík, Nikola ; Pichrt, Jan (advisor) ; Štefko, Martin (referee)
The master's thesis focuses on one aspect of labour law in the Czech Republic. Specifically, it provides a thorough interpretation of the Czech legal regulation of dependent labour, including the issue of the so-called švarcsystem. In order to achieve such purpose, the thesis uses information from the Act No. 262/2006 Coll., the Labour Code, as amended, the Act No. 435/2004 Coll., The Employment Act, as amended, available doctrinal literature and case law of Czech courts and the European Court of Justice. The interpretation is performed by a comparision of the past and present Czech regulation, as well as the theoretical background and practical implications, which is the core of the focus of the master's thesis.
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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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