Právní a ekonomické aspekty tzv. švarcsystému v České republice a Spolkové republice Německo
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Abstract
Tato diplomová práce pojednává o problematice švarcsystému a jejích právních a ekonomických souvislostech v českém a německém prostředí. Součástí práce tedy je analýza současného legislativního a hospodářského stavu v obou státech a komparace těchto dvou zemí. Smyslem této komparace jsou zejména úvahy ve smyslu zlepšení českého systému ve srovnání se sousední zemí Spolkovou republikou Německo. Tato diplomová práce dále analyzuje dopady švarcsystému na jednotlivé subjekty tedy stát, zaměstnavatele i zaměstnance, a to jak z hlediska jejich práv a povinností, ale také z pohledu finančního, tedy kdo kolik ve skutečnosti získá a kdo kolik na švarcsystému tratí. Dále je porovnáno provádění kontrol a hrozících sankcí v České republice a v SRN. Na základě této analýzy českého právního a ekonomického prostředí a komparace se sousední Spolkovou republikou Německo jsou tyto poznatky aplikovány v praktické části této práce na praktický případ z praxe, kde je švarcsystém provozován jedním podnikem právě v obou těchto zemích.
This thesis concerns the issue of švarcsystem, in English speaking countries known as false self-employment, in the environment of the Czech republic and Germany. The thesis contains an analysis of a recent legal and economic situation in both the countries and compares these countries in connection to this issue to each other. The point of the comparison is mainly a reflection in order to improve the Czech system in comparison to its neighbor country. This thesis also analyzes the effects of false self-employment for all the entities involved the state, the employer and the employee considering their rights and obligations, but also financial effects who benefits from false self-employment and who suffers a loss. Subsequently there is a comparison of performance of controls and possible sanctions in the Czech Republic and Germany. Based on this analysis of the Czech legal and economic environment and a comparison to Germany this knowledge is applied to a practical part of this thesis in a real case of practicing false self-employment in a company that runs subsidiaries in both the countries.
This thesis concerns the issue of švarcsystem, in English speaking countries known as false self-employment, in the environment of the Czech republic and Germany. The thesis contains an analysis of a recent legal and economic situation in both the countries and compares these countries in connection to this issue to each other. The point of the comparison is mainly a reflection in order to improve the Czech system in comparison to its neighbor country. This thesis also analyzes the effects of false self-employment for all the entities involved the state, the employer and the employee considering their rights and obligations, but also financial effects who benefits from false self-employment and who suffers a loss. Subsequently there is a comparison of performance of controls and possible sanctions in the Czech Republic and Germany. Based on this analysis of the Czech legal and economic environment and a comparison to Germany this knowledge is applied to a practical part of this thesis in a real case of practicing false self-employment in a company that runs subsidiaries in both the countries.
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1.) Švarcsystém, 2.) Nelegální zaměstnávání, 3) Zdanění práce, 1.) False self-employment, 2.) Illegal employment, 3) Tax wedge on labor