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Illegal work and its persecution
Stonjek, Patrik ; Pichrt, Jan (advisor) ; Štefko, Martin (referee)
The topic of this diploma thesis is illegal work and its persecution. Unconditional predisposition for discussion about this topic is an analysis and definition of dependent work. Therefore, this problematic is discussed in the first - introductory chapter of the presented text. In the following chapter the author is concerned with illegal work and its forms. The accent is put especially on administrative delict of enabling of illegal work, its legislative development in the past years and the role of negative law-maker - the Constitutional Court correcting the sanctions given for this administrative delict. The third chapter focuses on administrative delicts related to illegal work that are included in the Act of Employment and Act on State Labour Inspection. The last chapter is dedicated to illegal work in the context of the whole Czech legal system, which means on the commercial law, criminal law, tax law and statutory deductions level. In the summary the findings acquired in the prior chapters are concluded and the author expresses his opinion on the possible future development of regulation of illegal employment in the Czech Republic.
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Labour - law aspects of "Švarc system" focussed on the Concept Dependent Work
Sedláčková, Kateřina ; Koldinská, Kristina (advisor) ; Hůrka, Petr (referee)
The term 'Švarc system' began to appear in The Czech Republic in the late 80s and early 90s of the 20th century with the gradual thawing of the restrictions which were put on private enterprise. Owing to this development, businessmen started widely entering into contracts with the persons, with whom a labour-law employment contract according to valid standards of labour code would have been signed and these people would have become their employees. The aim for such businessmen's behaviour was the effort to save money on the payment to the national social and health insurance systems, to avoid, or better to say, to get round the rigid norm regulation of the labour code as well as to avoid tax charge, especially in the field of natural person income tax from dependent activity. The creator of 'Švarc system' is Mr. Miroslav Švarc, a businessman from Benešov. If we want to identify precisely the term 'Švarc system' and identify its primary features, then it is necessary to find out, whether the aspect of the carry out work shows the features soft subordinate work or not. Subordinate work in the labour code is defined with the basic definitional indicators as well as the conditions which must unconditionally become reality. Among the basic features of subordinate work belong the work in relation to the...
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Illegal work and penalties for such work
Kmínek, Petr ; Morávek, Jakub (advisor) ; Hůrka, Petr (referee)
This thesis deals with selected issues of illegal work and its punishment, especially in terms of administrative offences. It focuses, in particular, on terminology related to illegal work, inspection activities of the labour inspection office and punishment of illegal work in administrative proceedings. The main reason why I have selected this topic is because I have been interested in labour law ever since I was studying it as a compulsory subject. There is a broad range of topics to choose from in labour law, but I have chosen the area of illegal work because of my previous experience from working in regional inspectorate of the State Labour Inspection Office, based in Ústí nad Labem, as this topic falls into its scope of authority. The main goal of this thesis is to provide a theoretical definition of illegal work, to describe the inspection procedure of employers and administrative procedure regarding the inspected entities. Furthermore, one of the goals of this thesis is to point out certain deficiency in current legal framework, especially regarding practical problems with the application of law. The prologue introduces the topic of illegal work, defines structure of this thesis and its mains goals. The thesis itself is then divided into four chapters. The first chapter focuses on dependent...
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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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Dependent work in the area of modeling
Rak, Jindřich ; Štefko, Martin (advisor) ; Morávek, Jakub (referee)
This diploma thesis concerns legal relations in the modeling sector, particularly between models and their agencies. Its aim is to analyze present contracts, rights and duties and to discuss them from the perspective of labor law. A hypothesis is presented which assumes that those relations are de facto relations between workers and their employers despite the form and name of the agreement between contract parties, which refers to it as a business deal. The thesis consists of two main chapters. The first of them introduces the concept of "dependent work," which is used by the Czech legislation to determine which relations should be regulated by the labor law. It covers the reasons for such a concept, argues with the present legal criteria of dependent work and offers other approaches for identifying it. The second chapter deals with the practical problems present in the professional modeling branch. It shows the display of standard modeling work in the Czech Republic and the poor legal standing of models. By exploring the contracts and content of practical modeling work and judging whether they meet the criteria of dependent work, the thesis proves its hypothesis, namely that modeling in the context of the Czech legal system should be considered an employer-employee relationship. At the end of the...
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The dependent work
Květoňová, Petra ; Štefko, Martin (advisor) ; Hůrka, Petr (referee)
The aim of this diploma thesis called The dependent work is to assess a current legal regulation of the dependent work and consequences of its performance outside a labour law relationship. This practice that is also known as a so-called švarcsystém, i.e. the mutual relationship between two parties in which a natural person performs the dependent work for another natural person or legal entity on grounds of a commercial- law or civil law agreement and therefore outside a labour-law relationship, has been as of 1 January 2012 regarded as illegal work. The regulation of labour law in the Czech Republic has been significantly changed as of 1 January 2012, including amendments to Labour Code and Act on Employment. The amendment to the Labour Code changed a legal definition of the dependent work that is one of the main terms of the Czech labour law. The performance of the dependent work outside the labour law relationship has been regarded as the illegal work due to the amendment of the Act on Employment. In this diploma thesis the definition of the dependent work as well as of a related term, a dependent activity, is explained based on the current legal regulation as well as the decision-making practice of the Czech courts. These terms are crucial for regarding a certain activity as an illegal work....
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Undeclared Employment in theTheory and Practise of The Labour Inspectorates
Kaufmanová, Renata ; Světlíková, Daniela (advisor) ; Klára, Klára (referee)
The thesis describes the issue of illegal employment, with emphasis on the analysis of illegal work in the Czech Republic and depending on the control activities carried out by labor inspectorates. Using the characteristics of the basic concepts (dependent work, illegal labor, labor inspectorates) with the help of current judgments given area, the current status and the possibility of the activities of labor inspectorates. The practical part deals, through interviews among the employees of labour inspectorates and experts, the specific situation of control activities and proposes solutions to streamline and harmonize the theory and practice of inspection activities in the illegal employment in the Czech Republic.
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Law aspects and impacts of informal and shadow economy
Lehovcová, Zuzana ; Neděla, Radek (advisor) ; Kostohryz, Milan (referee)
The subject of this thesis is shadow economy. The first part is dedicated to key words, measurement methods of shadow economy and her positive and negative aspects. Next part talks about main reasons of origin and rise of shadow economy and describes her subsystems with focus on tax evasions and illegal work. It evaluates the level of legislation of shadow economy. It presents established and planned measure to decrease the range of shadow economy. In the last part it offers the analysis of results from questionnaire aimed to the public relation connected to the shadow economy.
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Comparison of the Švarcsystem and an employment
Šírková, Michaela ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The diploma thesis deals with differences in employment and Švarcsystem. The work describes the basic concepts and principles of employment and Švarcsystem. It is based on current legislation on accounting, tax and legal. In the practical part it compares the tax burden on employment in difference of Švarcsystem and their different impacts on public budgets, as well as this problem is showed on actual court cases.
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Novela zákona o zaměstnanosti v praxi
Nevrtalová, Michaela
The present thesis deals with the amendment of the Employment Act, which is effective from 1 January 2012. In the first part of the thesis are analyzed the amended provisions, the next section is devoted to the issue of illegal work area. The analysis of economic impacts are based on data selected entities by which the traffic is then chapter devoted to discussion of proposed certain recommendations.
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