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Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
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Analysis of the Tax Impact of the Svarc System
Vondráček, Jiří ; Hradil, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis analyses tax incidence of švarcsystem which is demonstrated on test cases and also possible reasons why these methods are used. The state is trying to affect those companies which employ just self-employed persons. However, cost savings which a company save by using švarcsystem exceed possible fines for its using. In test cases I will clearly show you how big savings might a company receive. Results of this thesis show even the possibility when there will not be so big losses in tax collection on the stateside.
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The Siso Sperm Whale - The Face of Illegal Fishing in the Mediterranean Sea
Koudelová, Tereza ; Macková, Veronika (advisor) ; Lokšík, Martin (referee)
This bachelor thesis consists of two parts. The practical part is a documentary entitled The Siso Sperm Whale - The Face of Illegal Fishing in the Mediterranean Sea which deals with illegal, unreported and unregulated fishing in the Mediterranean Sea and its impacts on the ecosystem. It presents illegal fishing in the South Tyrrhenian Sea and shows how this activity threatens the local environment and contributes to plastic pollution. At the same time, over a two-and-a-half month documentary period, the film illustrates the work of Sea Shepherd, a non-profit organisation that operates in the area. In cooperation with the Italian coastguard and the financial police, is fighting the problem and looking for possible solutions.The theoretical part is the basis of the documentary, defines the concept and the processing of the documentary, describes the basics of audiovisual production, presents a research on the topic under discussion and illustrates the issue of illegal fishing through expert studies. It also touches marginally the media representation of the topic. The last part is a description of its realization and a reflection of the final work.
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Illegal foreigners' employment in the Czech Republic
Trousilová, Jana ; Geissler, Hana (advisor) ; Jelínková, Marie (referee)
The thesis deals with the illegal employment of the third countries' foreigners in the Czech Republic. Since foreign labor migration is a subject set by the legislation, the thesis introduces the development of labor migration in the setting of policy and foreign employment in terms of institutional and legal framework. Another part is based on interviews I conducted with employers, strangers, staff offices and experts. Due to the persistent illegal labor supply and demand, I focused on the motives that lead employers and foreigners to apply that kind of illegal employment. Themes, however, cause a number of consequences, so I focused on the consequences that affect not only migrants themselves but also the state.The next part of my thesis deals with the individual groups of respondents. I focused on setting the current employment system and on the labor market conditions from the sight of addressed respondents. In conclusion, I point out the possible solutions to the mentioned problems in order to reduce the illegal employment of foreigners.
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Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
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Human Trafficking in Russia in European and international context
Pojman, Petr ; Kubát, Michal (advisor) ; Svoboda, Karel (referee)
In this work I deal mainly with tree aspects of human trafficking in Russian Federation. In the criminological perspective I focused on the process in which women become victim of human trafficking. Likewise, I am trying to characterize organized crime and principles of its operation in Russia. Both of these aspects are described in the context of security, political, economic and social situation in both the destination and source regions. Russia is due to its social, economic and geographical situation transit, source and destination country simultaneously. I specifically focused on international trafficking. National trafficking is more latent but it is mentioned in the context of international one. I deal with the situation of victims in particular contexts, which is uses by organized crime to obtain them. There is brief outline of their role in investigating of cases of human trafficking. The main theme of this work is a criminal organization. I especially deal with the ways in which criminal organizations are involved in illegal migration and trafficking women outside the territory of the Russian Federation. The work is conceived primarily as a description and analysis of the broader issues related to human trafficking in Russia, particularly in international and European context. Usually do...
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Illegal foreigners' employment in the Czech Republic
Trousilová, Jana ; Geissler, Hana (advisor) ; Jelínková, Marie (referee)
The thesis deals with the illegal employment of the third countries' foreigners in the Czech Republic. Since foreign labor migration is a subject set by the legislation, the thesis introduces the development of labor migration in the setting of policy and foreign employment in terms of institutional and legal framework. Another part is based on interviews I conducted with employers, strangers, staff offices and experts. Due to the persistent illegal labor supply and demand, I focused on the motives that lead employers and foreigners to apply that kind of illegal employment. Themes, however, cause a number of consequences, so I focused on the consequences that affect not only migrants themselves but also the state.The next part of my thesis deals with the individual groups of respondents. I focused on setting the current employment system and on the labor market conditions from the sight of addressed respondents. In conclusion, I point out the possible solutions to the mentioned problems in order to reduce the illegal employment of foreigners.
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Analysis of the Tax Impact of the Svarc System
Vondráček, Jiří ; Hradil, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis analyses tax incidence of švarcsystem which is demonstrated on test cases and also possible reasons why these methods are used. The state is trying to affect those companies which employ just self-employed persons. However, cost savings which a company save by using švarcsystem exceed possible fines for its using. In test cases I will clearly show you how big savings might a company receive. Results of this thesis show even the possibility when there will not be so big losses in tax collection on the stateside.
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