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The formal relationship between employee and employer in accounting and taxation
Richtáriková, Paulína ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis is focused on the employer-employee relationship in accounting and taxation. It offers a general view on the process from formation of employment relationship to its termination. Income tax and social insurance represent the key areas establishing a wide variety of rights and obligations for both parties. The final part of the thesis uses a model situation to demonstrate an employment relationship.

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2 Richtariková, Pavlína
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