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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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Tax evasions, focusing on income tax
Bilák, Martin ; Bayer, Ondřej (advisor) ; Vítek, Leoš (referee)
The main goal of this thesis is to analyze the causes of tax evasion. To characterize the tax system, to outline the issues and division problems of tax evasion. Indicate differences in the assessment of tax liability and the amount of costs for employee, self-employed in the Czech Republic and self-employed in the Slovak Republic. Points out illegal švarc system, compare it with the legal employment on own economic model and dismantle its impact on state revenues, employer and employee. Also compare the use and impact of švarc system in the Czech Republic and Slovakia. Finally compares and demonstrtes the potential impacts of the planned reform of the social security payments in the Slovak Republic.
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Health and social insurance of self-employed
ZÁVODSKÁ, Iveta
Self-employers are subject to health and social insurance system if they run their business in the Czech Republic and comply with the conditions which are specified in this work. The fact that people can be fully or partly self-employed affects the ways of paying insurance. I have tried to to describe the system of health and social insurance in the Czech Republic together with its payers in this bachelor thesis. However, special attention is paid to self-employers as subjects to this system. Practical part of the thesis is focused on the current situation in insurance payments and advance payments of fully and partly self-employed people. It has been analysed through a self-gainful activity of a person in South Bohemia whose business consists in purchasing and selling goods, mainly electronics and computer technology. I have used his income survey provided for this purpose.
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Freelancers as a new nontraditional form of business
Holcová, Veronika ; Kotýnková, Magdalena (advisor) ; Ryvolová, Ivana (referee)
This diploma paper which is called the freelancers as a new innovative form of business deals with the new conception at labour market. At the beginning of the work I pay attention to the development of business in the Czech Republic during the time after World War II till present. Until the new century, nobody has known the new conception "freelancer". I explore this new kind of business with a help of the questionnaire. The aim of the work is the description of basic characteristic of freelancers and their differences with OSVČ. These differences and similar characteristics were deduced under the help of comparison of results of my and Economic Chamber's questionnaires. For the right definition of freelancers my own results were also compared with results of The freelancer statistic report's questionnaire. This questionnaire was engaged in description of freelancers from the whole world. At the end of the analytic part of my work there are all results which I gained from my questionnaire reminded.
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Vliv interakce daňového a dávkového systému na pracovní úsilí OSVČ
Fritzsche, Vít ; Pavel, Jan (advisor) ; Klazar, Stanislav (referee)
Tato práce se zabývá analýzou podnikatelského prostředí v České republice z hlediska motivace OSVČ ke zvyšování svých příjmů. K tomu je použit aparát mezních efektivních daňových sazeb (METR), které ukazují, jaká část změny hrubého příjmu je odebrána společným působením daní a sociálních dávek. Provedena je také komparace hodnot METR v čase a porovnání situace OSVČ se situací zaměstnanců. Analýza ukázala, že pro OSVČ existují určitá pásma hrubých příjmů, v nichž díky nevhodné konstrukci či kombinaci odvodů a sociálních dávek, dochází k vytváření pastí neaktivity, kdy se některým OSVČ může jevit jako demotivující zvyšovat svůj příjem. Situace je však příznivější než v případě zaměstnanců a v čase se zlepšuje (jak ukázalo porovnání roku 2006 s rokem 2001). Tato práce může být využita pro hospodářskopolitické účely nebo jako východisko pro další výzkumné studie v této oblasti.
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