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Taxation of Rental Incomes and Proposals for Related Tax Optimisation
Kroufková, Kateřina ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
This bachelor's thesis on "Taxation of rental income and proposals leading to tax optimization" deals with a current topic. It deals with the income obtained by a natural person from accommodation within the framework of shared economy. The aim is to propose steps and measures leading to tax optimization. The thesis further defines the basic terms related to the taxation of the income of natural persons in the conditions of the Czech Republic, along with suggestions and recommendations in the practical part.
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Tax Burden Optimization in Case of Individuals with Incomes from Sharing Economy
Hlůšková, Kateřina ; Paprskář, Miroslav (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis „Tax Burden Optimization of Individuals with Incomes from Sharing Economy“ is focused on very current topic. Specifies this unusual model of the economy, where especially young people in particular prefer to use the services of a shared economy, most often in tourism or financial areas. The Goal is the optimization of tax liability of Individuals. Theoretical part contains information required for tax optimization of the Individual’s income presented in practical part.
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The position of the employee in the changing world of dependent work
Tkadlec, Matěj ; Morávek, Jakub (advisor) ; Tomšej, Jakub (referee) ; Šimečková, Eva (referee)
THE POSITION OF THE EMPLOYEE IN THE CHANGING WORLD OF DEPENDENT WORK ABSTRACT This dissertation theses focuses on the issue of dependent work with regard to the phenomenon of the so-called sharing economy or platform economy. In its first part, I therefore discuss in detail what is actually meant by dependent work, what has been its historical development in our territory, and how its individual definitional features are interpreted, as defined in Section 2(1) of the Labor Code, as well as other features imported by case law, which are the consistency of work and its performance for remuneration. I conclude that the definition of dependent work as it is currently written in the Labor Code may in many cases erode the labor market rather than preserve legal certainty. The reason for this is that, particularly in the 21st century, the labor market is undergoing significant changes which, among other things, have resulted in new expectations, attitudes and requirements for mutual contractual relations on the part of both employers and employees. Strictly speaking, the definition of dependent work still corresponds to so-called factory work, but it is very skeletal when applied to more modern and flexible forms of employment such as those found in the IT sector or the sharing economy. For this reason, in the...
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Taxation of Rental Incomes and Proposals for Related Tax Optimisation
Kroufková, Kateřina ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
This bachelor's thesis on "Taxation of rental income and proposals leading to tax optimization" deals with a current topic. It deals with the income obtained by a natural person from accommodation within the framework of shared economy. The aim is to propose steps and measures leading to tax optimization. The thesis further defines the basic terms related to the taxation of the income of natural persons in the conditions of the Czech Republic, along with suggestions and recommendations in the practical part.
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The shared economy in the principles of the circular economy
EDROVÁ, Petra
This thesis is based on the definition of the sharing economy in the principles of circular economy, defining some basic concepts related to this issue. At the same time, their interconnection is also explained. The whole investigation is conducted from the perspective of the participants in the sharing economy, which means across generations, specifically generations X, Y and Z. The primary objective of this thesis is to evaluate the use of the sharing economy in the principles of the circular economy, depending on the age and income of its users, while also considering the most used area of the sharing economy, based on the analysis. The chosen analysis was carried out through a questionnaire survey and statistical calculations to test the established hypotheses. The secondary objective is then to propose measures to improve the situation in the selected sector of the economy.
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Shared Economy in the 21st Century
LUKSCH, Matěj
This Bachelor's thesis focuses on the issue of the interdependence of the sharing economy and circular economy in the capital city of Prague. The goal of the thesis is to identify problematic areas of circular economy in Prague and to find possibilities of waste reduction in these areas with the support of sharing economy. Material flow analysis showing resource flows across those areas is used to determine the materials used and the amount of waste produced. Based on the material flow analysis, significant impact areas are identified and as such have the greatest economic, social and environmental transformation potential. The main types of data sources include literature, studies, databases of the Czech Statistical Office and waste management information system. According to the results, the contribution and efficiency of the sharing economy for the circular economy in Prague is evaluated.
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Sharing Economy at the Onset of Industry 4.0
ZÁVIŠ, Pavel
This Bachelor's thesis focuses on the economic trend called sharing economy and specifically examines the effectiveness of modern technologies of Industry 4.0 for sharing goods. The sharing economy now accompanies us every step of the way, mainly thanks to current digital technologies. It favors short-term access or rental of goods and services over its direct ownership. The advent of Industry 4.0 and its modern technologies, such as the Internet or mobile phone, has allowed other customers to expand this economic concept. The aim of this work is to identify the benefits of modern technologies on different areas of the sharing economy and to evaluate the effectiveness of digital technologies on this economic trend. The benefits to the sector include economic, social and environmental.
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Logistical aspects of sharing economy
BÁRTL, Tomáš
This work explores the potential of sharing economy from the view of logistics operations. The paper adopts qualitative methods to compare individual approach and approach which uses the sharing economy model in logistics operations. The obtained data are based on articles, direct observation and time photography. After analysis of the obtained data, the work focuses on the description of positive and negative aspects of the individual and sharing approach. It suggests that logistics is an integral part of the huge development of the sharing economy. The Obtained data and knowledge serve to design its own solution the sharing economy. The solution is presented as a project Lendito which is using a sharing approach in logistics operations for sharing goods and services.
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Risks and Benefits of Shared Economy
NOVÁ, Vlasta
This work deals with issues of shared economy, particulary with its risks and benefits, which are involved in. This paper is focused mainly on the use od shared economy in transport. The transport is an important component of the national economy. A typical example of a shared economy in transport is carsharing or bikesharing. The shared economy in transport brings both positives and negatives. Especially carsharing is associated with positive impacts on the environment. In some cases, the shared economy in transport can create legislative problems. It is necessary to lay down certain legislative measures. This paper deals with the analysis of the selected subject in order to find out how it is doing in the field of shared economy. After processing the provided data of a particular subject, the established hypotheses are evaluated. Based on the hypotheses, some recommendations that can lead to improvement are introduced. There are also summarizes the impacts of the economy on a shared subject. The results of the analysis show that the selected subject has great potential for development in the area of shared economy.
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Labor relations within the so-called sharing economy
Novák, Oliver ; Pichrt, Jan (advisor) ; Morávek, Jakub (referee)
: Labor relations within the so-called sharing economy This diploma thesis deals with sharing economy, especially in the field of labor law and gig platforms. The first part of the thesis defines the concepts related to the sharing economy. In the following part pros and cons of platform economy are discussed. This discussion is focused on relationship between service providers and gig platforms. The next part of the diploma thesis is devoted to concealment of employment relationship in the gig economy and comparison of this phenomena with " Svarc System". In this context, the thesis outlines some aspects of labor law in the United Kingdom and the United States. The thesis also evaluates the impact of EU Directive 2019/1152 on labor law in Czech Republic. The final part is focused on possibility how to prevent concealment of employment relationship and ways for reduction of negative consequences associated with it.
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