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The forms of gaining manpower and their comparison
Míková, Lenka ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The aim of this diploma thesis is to analyse the forms of gaining manpower and than their comparison. The thesis is divided into three main chapters, that deal with labour-law relations, outsourcing with emphasis on agency employment and disguised employment relationship. Labour-law relations deal with employment relationship and contracts work outside employment relationship. In chapter outsourcing, the thesis describes outsourcing in general and also offers of work agencies. The last chapter dedicates to the features how to recognise disguised employment relationship and reasons why it is practising in spite of its illegality.
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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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"Švarc" systém
Chudíková, Blanka ; Švarc, Zbyněk (advisor) ; Soušková, Milena (referee)
Bachelor thesis deals with the 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 aim of this work is to analyze the various regulations and economic aspects of švarcsystém in the Czech Republic and Slovakia. The work is divided into two main sections namely the Czech republic and Slovak republic. Each begins with a brief history and demarcated the basic concepts related to the observed problems. The following section deals with the control activities of the year 2012. The last part addresses the use of švarcsystém economic causes and its impacts on participants. Practical examples show the differences between the tax burden on employees and entrepreneurs The conclusion summarizes the findings and includes proposals de lege ferenda.
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Disguised employment relationship and its impact on the state budget
Vojtová, Magdaléna ; Dočkal, Dalibor (advisor) ; Nohál, Martin (referee)
In connection to growing indebtedness of the Czech Republic the government is searching for various ways how to increase income of the deficit budget. One of the ways could be optimization of tax collection. That is why the "svarc-system" which abuses disguised employment relationship was probihibited again by the amendment to the Act of Emlpoyment. The main aim of these thesis is to analyze how this type of disguised employment relationship effects the state budget. Furthemore the thesis deal with economical, social and legal implications of this issue. At the end the thesis study this issue in foreign countries and offers potential solutions of the situation.
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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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The impact of global economic crisis on Czech labour market
Kupec, Ondřej ; Kotýnková, Magdalena (advisor) ; Pavlíček, Tomáš (referee)
The main topic of this master thesis is to analyze the development of (un)employment rate at Czech labour market between the years 1998 -- 2011 with the major focus on period after the impacts of economic crisis. Another goal of this essay is to evaluate and analyze the impact of the economic crisis on various labor market indicators together with sensitivity of each gender on the performance of the Czech economy. Theoretical part of essay will explain the basic concepts through the literature. The analysis will focus on comparing and evaluating the development of unemployment rates in selected regions and unemployment by gender. The method used is a comparative analysis of development of regional and gender unemployment which will be then interpreted with time series and geometrical interpretation. Theoretical foundations are confronted with the results of analytic work which enables to provide a comprehensive evaluation.
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Developement of tax burden of dependent and independent activity
Doležalová, Ivana ; Vančurová, Alena (advisor) ; Charvátová, Jana (referee)
This thesis deals with the development of tax-dependent and independent activities. The main aim is to demonstrate significantly higher taxation of tax-dependent against independent activities. The partial objective is to summarize the development of taxation from 1993 until the end of 2009. Thesis first discuss the question of fair determination of the tax base, further examines the legislative regulation of taxation of both activity. In the analytical part the development of taxation is analyzed since 1993 where the numerical calculations show the impact of changes on taxpayers. The thesis records all the important changes that have taken place in connection with the method of calculating the tax liability, development of the tax bands gliding progressive taxation and the subsequent change in the "flat" tax in relation to the amount and way of using tax discounts and deductions, the impact of changes in the development of minimum and maximum tax base, the impact of the existence of a minimum tax base, etc. The calculations are performed on three types of taxpayers who are divided by the amount of their income to low-, medium-and high income taxpayers. Most of the results shall provide a comparison of the impact of tax on taxpayers performing dependent and independent activity.
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Business Management and Taxes
Zykanová, Irena Bc. ; Dvořák, Jiří (advisor) ; Nováková, Lucie (referee)
Diplomová práce se zabývá rozdílem mezi podnikáním jako fyzická a právnická osoba z pohledu daní a jiných hledisek. Teoretická část představuje jednotlivé právní formy podnikání, srovnání jejich výhod a nevýhod. Dále se zabývá problematikou tzv. švarcsystému. Praktická část je aplikována na architektonický ateliér, který si nepřál být jmenován. Posuzuje se zde výhodnost transformace ze stávajícího živnostenského podnikání na s.r.o. nebo sdružení a problematika najímání pracovníků na živnostenský list.
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