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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 Employment Rate Based on the Present Valid Legal Amendment and Role of the Employment Bureau
VÍTKOVÁ, Ivana
This thesis is based on the current status of unemployment in the Czech Republic, on the current applicable legislation, and it takes into account the latest regulations of the Labor Code and the Employment Act. It also focuses on the work of the employment bureaus, particularly their retraining activities. It also analyzes the issue of so-called illegal employment. The practical part of the thesis covers the situation on the labor market in the Kutná Hora region. We studied the rate of unemployment and its flow in the individual micro-regions. We analyzed the structure of job seekers in terms of education and age. We also focused on the problems of the youth, school graduates, foreigners and handicapped people on the labor market in the area. During the period in question we evaluated the active employment policy of the Kutná Hora employment bureau. Here we performed an analysis of retraining of the job seekers, their placement and success on the labor market. The thesis provides a picture of the employment policy in the Czech Republic, which can be used to acquire comprehensive knowledge of this area.
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The institutional system struggling with underclared work in the Czech Republic
Knoblochová, Eva ; Kotrusová, Miriam (advisor) ; Kotíková, Jaromíra (referee)
The thesis "The institutional system struggling with underclared work in the Czech Republic " discusses institutional precautionary measures taken by the Czech republic in the matter of illegal employment. The key institution that has the responsibility to take measures against illegal work is the Ministry of Labour and Social Affairs of the Czech Republic. The fight against illegal employment requires the introduction of a wide range of mechanisms and measures ranging from prevention to repression to discourage employees and employers from benefiting from this phenomenon. Illegal employment jeopardizes economy, weakens the labour market and reduces the number of jobs for citizens who apply for them at the unemployment offices. To combat illegal employment, there have to be precautions against illegal employees on the demand side as well as against employers on the supply side. One of the objectives of the fight against illegal employment is that the measures contribute to the fulfilment of legal obligations, which relates to statutory contributions to social insurance, health insurance and income tax. In order for the combat against illegal employment to be successful, it is imperative to have the support of the whole governing representation including organizational, financial and technical...
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Administrative infractions and delicts in the field of labour matters
Živnůstka, Petr ; Štefko, Martin (advisor) ; Morávek, Jakub (referee)
The topic of this rigorous thesis is called "Administrative infractions and delicts in the field of labour matters". The thesis is focused on an analysis of particular bodies of an administrative infractions and delicts which are regulated in various employment legislations, on an analysis of legislation and possible sanctions in case of breach of statutory duties. However the main focus of this rigorous thesis is an analysis of illegal employment and a relevant legislation of the Employment Act. The thesis also deals with an analysis of possible sanctions in case of accomplishment of elements of illegal employment and with their adequacy, with decision-making of appropriate administrative offices, and finally with a conformity of their decisions with employment legislations and judgements of the Supreme Court of the Czech Republic and judgements of the Constitutional Court of the Czech Republic. The thesis is divided into several parts. In the introduction the thesis is concerned with an analysis of the Labour Law itself, with its position and function in a system of law. In this thesis is also analysed the term "dependent employment" to make possible to determine a legal basis of analysis focused on institute of illegal employment. Subsequently the thesis is focused on an analysis of particular...
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The institutional system struggling with underclared work in the Czech Republic
Knoblochová, Eva ; Kotrusová, Miriam (advisor) ; Kotíková, Jaromíra (referee)
The thesis "The institutional system struggling with underclared work in the Czech Republic " discusses institutional precautionary measures taken by the Czech republic in the matter of illegal employment. The key institution that has the responsibility to take measures against illegal work is the Ministry of Labour and Social Affairs of the Czech Republic. The fight against illegal employment requires the introduction of a wide range of mechanisms and measures ranging from prevention to repression to discourage employees and employers from benefiting from this phenomenon. Illegal employment jeopardizes economy, weakens the labour market and reduces the number of jobs for citizens who apply for them at the unemployment offices. To combat illegal employment, there have to be precautions against illegal employees on the demand side as well as against employers on the supply side. One of the objectives of the fight against illegal employment is that the measures contribute to the fulfilment of legal obligations, which relates to statutory contributions to social insurance, health insurance and income tax. In order for the combat against illegal employment to be successful, it is imperative to have the support of the whole governing representation including organizational, financial and technical...
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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 position of foreigners in the Czech Republic in the context of problematics of their illegal employment
MÍKA, Radek
This bachelor's thesis deals with the social status of foreigners who practise illegal employment. More precisely, the work focuses on Ukrainian nationals who live on a long-term basis in the Czech Republic. The introductory part aims at mapping the causes of migration. It describes long-term stays of foreigners closely connected with the job performance in the Czech Republic. Further, it concentrates on the delimitation of illegal employment phenomena and it points out to the system that follows the described phenomenom. In the analytical part empirical investigation with the help of case studies is carried out. The aim of the thesis is mapping the social status of illegally employed foreigners and the description of connections of the researched phenomenom.
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Foreigners on the Czech labor market
Strašková, Tereza ; Pavelka, Tomáš (advisor) ; Makovský, Petr (referee)
The main goal of the bachelor thesis is to carry out entire analysis of the position of foreigners on the Czech labor market. The attention is also aimed to analysis of an illegal employment which represents for the Czech Republic not only financial losses, but also safety risks and risks of criminality rise. The practical part deals with a legislative basis to the second part concerning the development of foreigners' presence on the Czech labor market: both registered foreigners in the labor office and those having a trade license. The final part summarizes the most significant findings and assesses given problems.
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