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The analysis taxation of professional sportsman in the Czech Republic
Matějková, Lucie ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The thesis is dedicated to the analysis of income taxation of professional sportsmen in the Czech Republic. The theoretical part describes the legal position of a professional sportsman according to lax regulations. The major part of the analysis is focused on personal income tax. The thesis also mentions other taxes which may affect sport activities. The thesis is based on the law valid in the Czech Republic, including the cases law of the Supreme Administrative Court related to the issue of taxation of sportsmen. The practical part compares particular modes of taxation in which the incomes of a professional sportsman may be taxed.
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Comparison of social-economic status of self-employed persons in labor market in the Czech republic and Poland in 2014
Filgasová, Anežka ; Pavlíček, Tomáš (advisor) ; Kotýnková, Magdalena (referee)
This bachelor's thesis deals with the comparison of social-economic status of self-employed persons in the labor market in Czech republic and Poland. Self-employed persons constitute a significiant share of total employment. In the theoretical part of my thesis are briefly described economies of both countries, further is defined the concept of self-employed person and the historical development of self-employed is also described. This part also describes advantages and disadvantages of this form of employment and includes an explanation of "švarcsystém" ("blacksystem"), which is closely related to the self-employment. Practical part of my thesis presents a comparison of the tax burden of self-employed persons in both countries and comparison of the tax burden of the employees and self employed persons on model examples. This part also compares the current share of self-employed on total employment and shares of self-employed in each sector in both countries. In this part is described the historical development of the self employed persons from 1993 til now.
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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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Comparison of pension resources for self-employed and employees in the Czech Republic
Tykvová, Anna ; Prachař, Ondřej (advisor) ; Štípek, Vladimír (referee)
This bachelor thesis compares current pension resources for self-employed and employees in the Czech Republic. The core of the thesis is the calculation which compares the advantage of minimum deposits for pension insurance and their influence on the total pension amount. Using analytical methodology, the thesis compares the advantages of minimum deposits in combination with alternative savings for pensions or in an open shared fund. This work evaluates the minimum deposits, when combined with alternative savings as being profitable when we have long time for savings.
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Comparison of groups self-employed and employees in Czech Republic
Šantrůčková, Adéla ; Krebs, Vojtěch (advisor) ; Barák, Vladimír (referee)
The goal of this thesis is an analysis of situation between self - employed and employees with respect to tax duties and net profit. This topic is actual because constant changes tend to be miss-interpreted. Such interpretations often suites more political needs rather than truthfully reflect actual situation. Theoretical part will describe legal framework for self - employed and employees, explain major differences between two groups, describe over time evolution of private enterprise in our country. Pros and cons will be pointed out for each group. In case of self - employed, overall influence on the global economy will be described. The preface of analytical part will focus on construction and over time evolution of tax duties, namely income tax, health and social care. Following sections will list actual amounts of each tax duty collected, effectively evaluating situation of each group. The last section will focus on time evolution in number of self employed in an effort to point out actual impacts of measures taken in private enterprise environment.
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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".
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Payroll accounting at employer and self-employed person
Hudcová, Michaela ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis deals with labour-law relations between employer and employee. It analyzes the employer's obligation to employee from the establishment to the termination of their working relationship. It focuses on personal and payroll administration, calculation of wages and their accounting. The thesis also describes payments of self-employed person to the national budget and to the budgets of health insurance companies. These payments are compared with staff costs. The result is, that the self-employed person pays less than employer and employee to the budgets.
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