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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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