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Tax Burden Optimization in Case of Individuals with Incomes from Sharing Economy
Hlůšková, Kateřina ; Paprskář, Miroslav (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis „Tax Burden Optimization of Individuals with Incomes from Sharing Economy“ is focused on very current topic. Specifies this unusual model of the economy, where especially young people in particular prefer to use the services of a shared economy, most often in tourism or financial areas. The Goal is the optimization of tax liability of Individuals. Theoretical part contains information required for tax optimization of the Individual’s income presented in practical part.
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The position of the employee in the changing world of dependent work
Tkadlec, Matěj ; Morávek, Jakub (advisor) ; Tomšej, Jakub (referee) ; Šimečková, Eva (referee)
THE POSITION OF THE EMPLOYEE IN THE CHANGING WORLD OF DEPENDENT WORK ABSTRACT This dissertation theses focuses on the issue of dependent work with regard to the phenomenon of the so-called sharing economy or platform economy. In its first part, I therefore discuss in detail what is actually meant by dependent work, what has been its historical development in our territory, and how its individual definitional features are interpreted, as defined in Section 2(1) of the Labor Code, as well as other features imported by case law, which are the consistency of work and its performance for remuneration. I conclude that the definition of dependent work as it is currently written in the Labor Code may in many cases erode the labor market rather than preserve legal certainty. The reason for this is that, particularly in the 21st century, the labor market is undergoing significant changes which, among other things, have resulted in new expectations, attitudes and requirements for mutual contractual relations on the part of both employers and employees. Strictly speaking, the definition of dependent work still corresponds to so-called factory work, but it is very skeletal when applied to more modern and flexible forms of employment such as those found in the IT sector or the sharing economy. For this reason, in the...
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Support of the Sharing Economy in France and Germany.
OSNABRÜGGE, Johanna
The Sharing Economy represents a rapidly growing sector in the global economy, with companies such as Foodsharing and Blablacar becoming household names from Germany and France. This growth has been driven by entrepreneurs who have seen opportunities to leverage technology to create value for customers, while also transforming traditional business models. However, despite the potential of these companies to drive sustainable consumption and reduce waste, they face significant challenges in terms of regulation, funding, and support infrastructure. This master thesis aims to explore the support available to founders of Sharing Economy companies in France and Germany. This thesis will examine the regulatory frameworks, funding opportunities, support instances, and challenges that impact the founding process of Sharing Economy startups.
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Taxation of Rental Incomes and Proposals for Related Tax Optimisation
Kroufková, Kateřina ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
This bachelor's thesis on "Taxation of rental income and proposals leading to tax optimization" deals with a current topic. It deals with the income obtained by a natural person from accommodation within the framework of shared economy. The aim is to propose steps and measures leading to tax optimization. The thesis further defines the basic terms related to the taxation of the income of natural persons in the conditions of the Czech Republic, along with suggestions and recommendations in the practical part.
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Exploring the Functioning of Peer-to-peer Online Marketplace Platforms in France and Germany
PLENZ, Rikarda Dorothea Ariane
Purpose - To study the habits and preferences of P2P online marketplace platform users overall and also with regard to national differences between a German and a French P2P platform in the context of the sharing economy and sustainable consumption. Methodology - A literature review identified specific items of interest related to sustainable consumption on P2P online marketplace platforms in the con-text of the sharing economy. A questionnaire was developed and self-administered by two groups of respondents: users of the German platform eBay Kleinanzeigen and users of the French platform leboncoin. Findings - There were some distinct differences between user preferences and habits of both platforms, as well as overarching findings about general use and motivations for P2P platform use. ANOVA results, Chi-square Tests of Independence, as well as t-tests identified amongst other things connections between sustainable intentions and higher use frequency, which in turn was connected to a stronger willingness to increase product life cycles by buying, selling, gifting or receiving broken things. Research limitations/implications - The samples for this study were assembled through snowball and convenience sampling. This limited sampling frame may affect the generalization of findings. For some of the hypotheses, the sample size was insufficient to obtain conclusive results. Practical implications - Both researchers on the topic of sustainable consumption in the sharing economy and managers the P2P platforms in question, as well as similar platforms or those who plan to implement similar platforms with the goal of sustainability, can benefit from the findings of this study. Value - This research contributes to the literature by studying user behaviour and preferences regarding P2P online marketplace platforms in the context of sustainable consumption.
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Shared Economy in the 21st Century
LUKSCH, Matěj
This Bachelor's thesis focuses on the issue of the interdependence of the sharing economy and circular economy in the capital city of Prague. The goal of the thesis is to identify problematic areas of circular economy in Prague and to find possibilities of waste reduction in these areas with the support of sharing economy. Material flow analysis showing resource flows across those areas is used to determine the materials used and the amount of waste produced. Based on the material flow analysis, significant impact areas are identified and as such have the greatest economic, social and environmental transformation potential. The main types of data sources include literature, studies, databases of the Czech Statistical Office and waste management information system. According to the results, the contribution and efficiency of the sharing economy for the circular economy in Prague is evaluated.
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Sharing Economy at the Onset of Industry 4.0
ZÁVIŠ, Pavel
This Bachelor's thesis focuses on the economic trend called sharing economy and specifically examines the effectiveness of modern technologies of Industry 4.0 for sharing goods. The sharing economy now accompanies us every step of the way, mainly thanks to current digital technologies. It favors short-term access or rental of goods and services over its direct ownership. The advent of Industry 4.0 and its modern technologies, such as the Internet or mobile phone, has allowed other customers to expand this economic concept. The aim of this work is to identify the benefits of modern technologies on different areas of the sharing economy and to evaluate the effectiveness of digital technologies on this economic trend. The benefits to the sector include economic, social and environmental.
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Logistical aspects of sharing economy
BÁRTL, Tomáš
This work explores the potential of sharing economy from the view of logistics operations. The paper adopts qualitative methods to compare individual approach and approach which uses the sharing economy model in logistics operations. The obtained data are based on articles, direct observation and time photography. After analysis of the obtained data, the work focuses on the description of positive and negative aspects of the individual and sharing approach. It suggests that logistics is an integral part of the huge development of the sharing economy. The Obtained data and knowledge serve to design its own solution the sharing economy. The solution is presented as a project Lendito which is using a sharing approach in logistics operations for sharing goods and services.
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Labor relations within the so-called sharing economy
Novák, Oliver ; Pichrt, Jan (advisor) ; Morávek, Jakub (referee)
: Labor relations within the so-called sharing economy This diploma thesis deals with sharing economy, especially in the field of labor law and gig platforms. The first part of the thesis defines the concepts related to the sharing economy. In the following part pros and cons of platform economy are discussed. This discussion is focused on relationship between service providers and gig platforms. The next part of the diploma thesis is devoted to concealment of employment relationship in the gig economy and comparison of this phenomena with " Svarc System". In this context, the thesis outlines some aspects of labor law in the United Kingdom and the United States. The thesis also evaluates the impact of EU Directive 2019/1152 on labor law in Czech Republic. The final part is focused on possibility how to prevent concealment of employment relationship and ways for reduction of negative consequences associated with it.
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Legal (non)regulation of the company Airbnb
Kundrátová, Jana ; Frinta, Ondřej (referee)
1 Abstract Thesis title: Legal (non)regulation of the company Airbnb This rigorosum thesis concentrates on the legal (non)regulation of the company Airbnb in the prism of the civil law. The thesis can be divided into four main parts: The first part is an analysis of the essential elements of a sharing economy (characteristics, definition, key concepts and history). The specification of the subjects of the sharing economy is presented in the second part of the thesis as: Airbnb as an intermediary, host as a service provider and guest as a service user. The conclusion indicates that the current legislation regulating Airbnb is not suitably applicable in practice and contains much ambiguity. The third chapter titled « Legal regulation » describes the fact that technical innovations entirely overtake and reshape the legal regulation today. The first part briefly mentions the legal regulation in theory and than recapitulates different approaches to the regulation in the world demonstrated, with the approach of the EU institutions to the sharing economy. In the last and very important part for me, de lege ferenda for Czech Republic and for EU considerations are presented. The main aims of this rigorous thesis are three: 1. To find a comprehensive analysis of principles of the sharing economy and understand its...
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