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Comparison of social-economic status of self-employed persons in labor market in the Czech republic and Poland in 2014
Filgasová, Anežka ; Pavlíček, Tomáš (advisor) ; Kotýnková, Magdalena (referee)
This bachelor's thesis deals with the comparison of social-economic status of self-employed persons in the labor market in Czech republic and Poland. Self-employed persons constitute a significiant share of total employment. In the theoretical part of my thesis are briefly described economies of both countries, further is defined the concept of self-employed person and the historical development of self-employed is also described. This part also describes advantages and disadvantages of this form of employment and includes an explanation of "švarcsystém" ("blacksystem"), which is closely related to the self-employment. Practical part of my thesis presents a comparison of the tax burden of self-employed persons in both countries and comparison of the tax burden of the employees and self employed persons on model examples. This part also compares the current share of self-employed on total employment and shares of self-employed in each sector in both countries. In this part is described the historical development of the self employed persons from 1993 til now.

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