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Illegal employment and its sanction
Liškařová, Zuzana ; Tomšej, Jakub (advisor) ; Štefko, Martin (referee)
Illegal employment and its sanction Abstract The topic of this rigorous thesis is illegal employment and its sanction. The thesis focuses on the analysis of situations when illegal employment and the actual performance of illegal work is enabled and furthermore it takes a comprehensive view on the sanctions against illegal employment and illegal work. The aim of the thesis is to provide a comprehensive analysis of different types of illegal work, such as illegal employment of foreigners, non-contractual work and false self-employment. The thesis also aims to identify the causes and consequences of this issue and to analyze the possibilities to counteract this negative phenomenon. Attention is also paid to the sanctions that are associated with illegal employment and illegal work. The thesis is structured into nine substantive chapters and can be divided thematically into four main parts. The first part deals with dependent work, examining its characteristics, features and the conditions under which it is performed. The second part deals with illegal work itself, explaining the concept of illegal work and its development within the legal system of the Czech Republic. This part also deals with the types of illegal work, including illegal employment of foreigners, non-contractual work and false...
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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 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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Daňové aspekty nelegálního zaměstnávání
Filová, Martina
The bachelor thesis deals with illegal employment in the Czech Republic, that is, from the viewpoint of tax-law, social security and labour-law. In the theoretical part of my thesis is described the issues of employment income taxation and self-employment, the social and health insurance system. My thesis defines the differ-ence between illegal employment and outsourcing. In the practical part I developed a questionnaire survey in the area of illegal employment. By model examples, I set levy duties for employees and self employed persons at different levels of income and subsequently compared their contribution burden to the state budget. For the selected income categories of employees and self employed, I set their future pension. On the basis of the results, I suggested recommenda-tions that would reduce illegal employment and lead to more justice.
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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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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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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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Nelegální zaměstnávání
Svobodová, Alena
The bachelor thesis deals with the topical problem of illegal employment. The main aim of the thesis is the problem analysis. The first part focuses on the regulation of dependent work and illegal work. Furthermore, the economic and social consequences, illegal employment causes to employees, employers and the state, are evaluated. The specific example shows how much the state loses because of "svarcsystem". In the next part, the current situation in the control sphere in this section is described. Also, sanctions which can be given in case of the legislation violation are stated. In the last part the results of the inspections made since 2011 to 2013 are analysed. The discussion is focused on appraising of the steps performed by the state and proposing recommendations for the problem.
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Labor relations and illegal employment
VILÁNKOVÁ, Lenka
The diploma thesis describes the functioning of the State Labour Inspection Office, its structure and activities. Furthermore the thesis is focused on the control of labor relations and control of illegal employment. Describes the process of controls and its specifics. Also describes the most common deficiencies from years 2012 and 2013 and includes commentary with interpretation of the law.
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