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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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Comparison of the tax burden from dependant and indepedant activities in the selected member states of the European Union
Bierhanzlová, Adéla ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis focuses on a tax burden of an income tax payer in the European Union. The main aim of the thesis is to compare the tax burden and differences in determination of tax liabilities in selected member states of the European Union which are the Czech Republic, Slovak Republic, Spain, Sweden and United Kingdom. In the first part of thesis, characteristics of the tax burden are described, as performed by a tax to GDP ratio and implicit tax rates. The second chapter deals with principles of determination of the tax liability and social security insurance within selected states. The tax burden within selected states is analyzed in the last chapter. Tax burden of the employee and entrepreneur was analysed through three model taxpayers (single taxpayer, married taxpayer with two children and married taxpayer with one child and with dependant spouse) with four different wage or income level.
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Social insurance of employees and the self-employed
Krahulíková, Martina ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The bachelor thesis deals with social insurance of employees and the self-employed. The aim of this thesis is to describe the basic elements of the social insurance system in the Czech Republic and a position, which employees and the self-employed take in this system and to summarize, in which points the system of social insurance is the same for both groups of insured persones and on the contrary where we can find the main differences. The thesis is divided into five chapters. The first chapter defines a term "social insurance", its development and the sources of law and describes the individual parts of this system -- sickness, pension and health insurance systems. The second chapter is concerned with employees and with their position in all these social insurance systems.The third chapter has the same content as the second one, but deals with the self-employed. The next chapter describes the social insurance system for a person, who performs both activities -- self-employment and also occupation. The last chapter contains a comparison of social insurance of employees and the self-employed.
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Factors affecting the tax burden on entrepreneur
Kaftanová, Barbora ; Slintáková, Barbora (advisor) ; Bauernöplová, Veronika (referee)
This thesis focuses on the factors that have influence on tax burden of self-employed in the Czech Republic. Selected factors are: the way of recording income and expenditure, possibilities of achieving business income individually, in cooperation or through participation in unincorporated association and the amount of profit. The main goal of the thesis is to find the combination of the way of recording income and expenditure and the way of achieving business income that results into the lowest tax burden. The analysis of the tax burden is based on six representative self-employed. This sample of self-employed was created upon real data collected in past 5 years. Tax burden was measured by two indicators -- the ratio of contributions to the tax base and the ratio of contributions to the gross profit.
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Modeling of business opportunities
Lechmanová, Lucia ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The goal of this thesis is the analysis of business opportunities in the field of information technologies, web and information services in a particular case of beginning entrepreneur -- self-employed. The theoretical part deals with the legislation and regulations which are crucial for business based on the trade license. The second part, practical one, shows the analysis of a business plan. It contains the audit of market situation, competition, marketing and it proposes financial plan, where the future costs and revenues are processed as well as incomes and expenses. Returns of the project are based on them. The conclusion gives the answer to the question whether starting business is beneficial, and when the investments will pay off in terms of profits. whether starting business is beneficial, and when the investments will pay off in terms of profits.
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Development of the System of Taxes
Krymláková, Kateřina ; Kozlová, Taťána (advisor) ; Dvořák, Jiří (referee)
This thesis deals with the history of taxation and development of tax system in the Czech Republic from 1989 to the end of year 2010. Thesis compares the tax system in the CR based on progressive taxation and taxation based on the concept of flat rate tax with a focus on a personal income tax. Thesis shows the influence of the development of tax system on the state budget.
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Tax Optimalization of The Business Subject
NETRDOVÁ, Michaela
The market economy makes heavy demands upon enterprises. They must achieve the best possible results. The tax optimization for individual entities is an important part of business finance which enables to minimize taxes.In my bachelor{\crq}s thesis, I have focused on the personal entity tax optimization. The aim of the thesis is to find an optimal tax solution, especially the Natural Persons´ Income Tax and to accomplish that, the self-employed person will have the lowest possible tax duty.Eight possibilities of tax optimization are mentioned in this thesis, namely tax relief when providing for donations, a superannuation scheme allowance, the interest charged on housing needs, the depreciation of fixed assets, the flat tax expanse, the division of the profits to the cooperating person and the division of the profits to the participant of the association. The aforementioned options indicate the best ways of minimizing the tax burden.
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Operation and the basic principles of social and health insurance for self employed
Křičenská, Sandra ; Klazar, Stanislav (advisor) ; Hartlová, Alena (referee)
The social and health insurance are not only in the Czech Republic on one of the most important areas addressed by any self-employed. At her responsibility to be in this area of interest while fulfilling the obligations which it imposes on law. Especially for people who just want to start their business, it's complicated. This should help everyone get a basic overview of social insurance in the CR and also understand some principles of operation and access to the whole history from the beginning of our republic.
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Analyse of eployee's care
Larkina, Svetlana ; Kuřetová, Jana (advisor) ; Šikýř, Martin (referee)
In my bachelor's work I concerned with problem of employee's cere. First part is about teoretical knowledge about care, in practikal part these knowledges I tried to apply for company OVB Allfinanz, a.s., where I explored situation about worker's care. On the basis of these knowledges I named weaknesses of employment policy and suggestioned my own decision.
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Legal capacity of entrepreneurs in the social security
Hromádková, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This graduation thesis describes the legal capacity of entrepreneurs in the social security in Czech Republic and in Germany. The thesis focuses on circumscription of rights and duties of self-employed and their distinction to those of employees. With regard to the extensity of the described issue does the essay not cover the status of entrepreneur as an employer. Beside the account of the social security system and its scheme records this thesis the distinct conception of this area in both mentioned countries. Furthermore the essay compares the social security frameworks in the Czech Republic and in Germany. At the end this diploma paper contains their general consistent and different attributes and possible reasons of the unlike conception.
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