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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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The Creative Accounting in the Selected Company
Šplíchalová, Šárka ; Doležal, Vladimír (referee) ; Zemánková, Lenka (advisor)
This thesis is focused on the area of creative accounting, more specifically on Schwarz system. The issues are resolved by recalculation per employee and by accurate and fair depiction of accountancy according to the legislation. The results of thesis reveal impact of Schwarz system on the company. The differences in costs which the company saves are quantified and the penalties that result from such behavior are also specified.
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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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Analysis of the Tax Impact of the Švarc System
Rosenberg, Milan ; Belza, Jaroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the tax impact of the švarc system. It deals primarily with differences in the taxation and the insurance deductions between employees and the self-employed. The result of this thesis will be a proposal according to which the švarc system should be legalized due to the proximity of the taxation of employees and the self-employed.
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Zastřený pracovní poměr
Kouřilová, Iveta
This bachelor's thesis deals with the issue of a disguised employment relationship, otherwise known as the Svarc system. The theoretical part first introduces the main features and legal environment of self-employment and of dependent work, which are terms closely connected with the Svarc system. The Svarc system itself and contracts for work are also mentioned, because these contracts are often used to disguise employment. The practical part analyses examples from practice and on the basis of these develops recommendations for entrepreneurs about how to proceed when concluding contracts so as not to break the law. These recommendations are also accompanied by a model employment contract. Finally, the bachelor's thesis evaluates the Svarc system from an economic point of view.
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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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Analysis of the "Švarc system" in small and medium-sized enterprises
Hollmann, Tomáš ; Müllerová, Jana (advisor) ; Srpová, Jitka (referee)
Bachelor's thesis describes the problem of "Švarc system" in small enterprise in the Czech Republic. The thesis focuses on main advantages and disadvantages of this type of employment from the point of view of employers and also employees. This work provides information about components of wages, social security and taxation of personal income. Bachelor's thesis includes recommendations for companies and employees, who would consider this type of employment.
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