|
|
Analysis of Tax Impact of the Svarc System
Zlámalová, Jana ; Richtar, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the characteristics of the Svarcsystem, its history and comparison with other countries of the European Union. It will compare the level of taxation and insurance contributions of employees and self-employed persons. The goal is to design the correct procedure for cooperation with self-employed person and point out mistakes repeated in his practice.
|
|
|
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.
|
|
|
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.
|
|
|
Using of Creative Accounting in Selected Company
Hýblová, Petra ; Fedorová, Anna (referee) ; Zemánková, Lenka (advisor)
This thesis deals with the creative accounting in the selected business corporation. First, the theoretical background is defined, followed by an analysis of the selected accounting cases for the year 2016, where creative accounting methods were used. All the creative accounting cases are then redesigned so that they do not include these practices. New earnings are therefore calculated as well as the new value added tax rate that the company should have properly deducted.
|
|
|
Analysis of the Corporate Enterprise of more Natural Persons
Sehnalová, Zdeňka ; Hartmannová, Iva (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is about the problems of corporate enterprise of more natural persons. It deals with the taxation of natural persons, which work in švarc system and their transfer to the association without legal subjectivity or a legal entity. It includes the recommendation the most suitable solution that entrepreneurs are not in conflict with the Employment Act and the Income Tax Act.
|
|
|
Illegal work - performance of work outside the basic employment relationship
Benešová, Romana ; Tomšej, Jakub (referee)
Illegal work - performance of work outside the basic employment relationship Abstract The topic of this diploma thesis is illegal employment according to the provisions of § 5 letter e) point 1 of Act No. 435/2006 Coll., on employment, as amended. The thesis deals exclusively with the fulfillment of the definition of illegal work by performing work outside the employment relationship, ie situations where there is either a concealment of dependent work, its performance without a valid employment contract or the performance of work on examination. The main goal of this work is to connect the field of employment with the field of administrative punishment and thus gain comprehensive knowledge about illegal work and its punishment. The thesis provides a detailed analysis of the current legislation on illegal work and links its wording with selected case law, thus creating a comprehensive overview of the issues addressed. This diploma thesis is divided into four main chapters. In the first part, the graduate focuses on the definition of the terms dependent activity and dependent work, which are necessary for understanding the issues of work outside the employment relationship. The second part of this work describes in detail the possibilities of fulfilling the definition of illegal work, while its important...
|
|
|
Disguised employment relationship in transport of passengers and goods
Dolanský, Pavel ; Morávek, Jakub (advisor) ; Lang, Roman (referee)
Disguised employment relationship in transport of passengers and goods Abstract This master's thesis focuses on the issue of disguised employment relationship in the transportation industry, where the work of self-employed individuals is often used for the transportation of people and goods. This raises questions as to whether the nature of the work of a courier does not exhibit the characteristics of dependent work, which must be performed in a basic employment relationship. The thesis examines the nature of the relationship between companies operating in the transportation of people and goods and their contractual partners (couriers), particularly in terms of the possible fulfillment of the characteristics of dependent work. For this purpose, the issues of disguised employment relationship, including its consequences and the motivation of entities to engage in it, are clarified. Related concepts such as illegal work, outsourcing, and dependent activity are explained. Furthermore, attention is also given to the historical development of disguised employment relationship and its prohibition in legal regulations. Special emphasis is placed on explaining the defining features of dependent work as set out in the Labour Code as well as imported by case law. The liabilities associated with operating disguised...
|
|
|
Legal analysis of "švarcsystém" and related issues
Řehounek, Miroslav ; Matějka Řehořová, Lucie (advisor) ; Tomšej, Jakub (referee)
Legal analysis of "švarcsystém" and related issues Abstract This thesis aims to provide a comprehensive overview of a labour law phenomenon known as "švarcsystém" in the Czech Republic. This practice can be described as the performance of dependent work as a self-employed person rather than an employee in a regular employment relationship. Though enough attention is paid to its historical roots and its development from the early 1990's, the thesis also later presents ideas on how to deal with this practice. To give the aforementioned and promised "comprehensive overview", the thesis first summarises the developing understanding of what exactly constitutes švarcsystém and where its boundaries lie by analysing the related statute law and case-law up to the time of the thesis' writing. The author describes the latest crucial conclusions of the Czech highest courts on how to distinguish between genuine self-employment and cases of illegal work as that is how švarcsystém is legally understood in the statute-law. What follows is a comparison of an employment relationship and a business relationship of a self-employed person, from both the legal and economic perspective from which the motivation to use this type of legal framework is more clearly visible. The thesis then also pays attention to the downsides of...
|
|
|
Illegal work - performance of work outside the basic employment relationship
Benešová, Romana ; Tomšej, Jakub (referee)
Illegal work - performance of work outside the basic employment relationship Abstract The topic of this diploma thesis is illegal employment according to the provisions of § 5 letter e) point 1 of Act No. 435/2006 Coll., on employment, as amended. The thesis deals exclusively with the fulfillment of the definition of illegal work by performing work outside the employment relationship, ie situations where there is either a concealment of dependent work, its performance without a valid employment contract or the performance of work on examination. The main goal of this work is to connect the field of employment with the field of administrative punishment and thus gain comprehensive knowledge about illegal work and its punishment. The thesis provides a detailed analysis of the current legislation on illegal work and links its wording with selected case law, thus creating a comprehensive overview of the issues addressed. This diploma thesis is divided into four main chapters. In the first part, the graduate focuses on the definition of the terms dependent activity and dependent work, which are necessary for understanding the issues of work outside the employment relationship. The second part of this work describes in detail the possibilities of fulfilling the definition of illegal work, while its important...
|
|
|
Illegal work - performance of work outside the basic employment relationship
Benešová, Romana ; Morávek, Jakub (advisor) ; Matějka Řehořová, Lucie (referee)
Illegal work - performance of work outside the basic employment relationship Abstract The topic of this diploma thesis is illegal employment according to the provisions of § 5 letter e) point 1 of Act No. 435/2006 Coll., on employment, as amended. The thesis deals exclusively with the fulfillment of the definition of illegal work by performing work outside the employment relationship, ie situations where there is either a concealment of dependent work, its performance without a valid employment contract or the performance of work on examination. The main goal of this work is to connect the field of employment with the field of administrative punishment and thus gain comprehensive knowledge about illegal work and its punishment. The thesis provides a detailed analysis of the current legislation on illegal work and links its wording with selected case law, thus creating a comprehensive overview of the issues addressed. This diploma thesis is divided into four main chapters. In the first part, the graduate focuses on the definition of the terms dependent activity and dependent work, which are necessary for understanding the issues of work outside the employment relationship. The second part of this work describes in detail the possibilities of fulfilling the definition of illegal work, while its important...
|
guest ::
