RESUME IN ENGLISH Name of thesis: Taxation of self-employment income Taxes affect the amount of available money and due to that have impact to our everyday life. In Czech Republic, all taxable income of an individual is subject to universal income tax regulated by Act No. 586/1992 Sb., on Income Taxes. The aim of this diploma thesis is to analyze and evaluate currently existing legislation regarding taxation of income of individuals from independent activity which is contained in the above mentioned income tax law. Highlight the connection between individual provisions within this law, but also to point out related legal forms included in other regulations. The diploma thesis is also providing comprehensive overview of taxation of income from independent activity; suggests solutions to selected imperfections of existing legal regulation, and also to helps the recipients of this income to understand the calculation mechanism of their tax liability. The thesis is divided into six chapters, which are further segmented according to the interpretation while maintaining the sequence of construction elements of the tax. The main conclusion of this paper is that current tax regulation is very complex, confusing and casuistic. This is caused not only by frequent amendments of the law, but also by inclusion of...

The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2018-09-11T15:42:52Z No. of bitstreams: 2 Dissertação - Lorena de Sousa Brito - 2018.pdf: 1868414 bytes, checksum: a11b85a9c1a224332b1743a84d42f085 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-09-12T10:49:11Z (GMT) No. of bitstreams: 2 Dissertação - Lorena de Sousa Brito - 2018.pdf: 1868414 bytes, checksum: a11b85a9c1a224332b1743a84d42f085 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-09-12T10:49:11Z (GMT). No. of bitstreams: 2 Dissertação - Lorena de Sousa Brito - 2018.pdf: 1868414 bytes, checksum: a11b85a9c1a224332b1743a84d42f085 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-08-31 / Fundação de Amparo à Pesquisa do Estado de Goiás - FAPEG / This dissertation has the main objective to analyze the possible existence of discrimination of the consumer against self-employed workers in Brazil. Assuming that the individuals most likely to suffer this type of discrimination are those who have more contact with customer in their work process (or who deal with image, success or beauty) a two-level visibility classification has been proposed. In this way, the self-employed were categorized by their skin color and degree of exposition of the occupation (or level of contact with the client), resulting in four comparison groups: high visibility caucasian, high visibility blacks and dark-skinned, low visibility caucasian and low visibility blacks and dark-skinned. The incomes were estimated for each of these groups through quantile regressions applied to the PNAD 2014 microdata. Subsequently, the quantum decomposition method was applied to income differentials to decompose on explained and unexplained components. The main results evidenced the presence of consumer discrimination, which is higher for individuals who have a high degree of contact with the customer. Other results show the predominance of black and dark-skinned individuals in low visibility functions. The distribution of caucasian presentes even greater average and variability than the distribution of non caucasian, a result that meets the theoretical model of consumer discrimination applied here. / Esta dissertação tem por objetivo principal analisar a eventual existência de discriminação do consumidor contra trabalhadores por conta própria no Brasil. Supondo que os indivíduos mais propensos a sofrer esse tipo de discriminação são aqueles que têm tem maior contato com clientes no seu processo de trabalho (ou que lidam com imagem, sucesso ou beleza) foi proposta uma classificação de visibilidade em dois níveis. Dessa forma, os trabalhadores por conta própria foram categorizados por cor e grau de visibilidade da ocupação (ou nível de contato com o cliente), resultando em quatro grupos de comparação: brancos de alta visibilidade, negros e pardos de alta visibilidade, brancos de baixa visibilidade e pretos e pardos de baixa visibilidade. Foram estimados rendimentos para cada um destes grupos através de regressões quantílicas aplicadas aos microdados da PNAD 2014. Posteriormente, foi empregado o método de decomposição quantílica aos diferenciais de rendimento para decompor em componentes explicado e não explicado. Os principais resultados evidenciam a presença de discriminação do consumidor, a qual é maior para os indivíduos que têm elevado grau de contato com o cliente. Outros resultados mostram a predominância de indivíduos pretos e pardos em funções de baixa visibilidade. A distribuição de rendimento dos brancos apresenta ainda maiores médias e maior variabilidade que a distribuição dos não brancos, resultado que vai ao encontro do modelo teórico de discriminação do consumidor aqui empregado.

Submitted in fulfilment of the requirements for the degree of Masters of Technology: Fashion at the Durban University of Technology, 2013. / Due to the high levels of unemployment in Durban South Africa, the New Venture Creation (NVC) groups I coached/mentored were seeking to become self-employed, to find social and economic independence. I have observed that many of the people in my NVC groups seemed to lack, self-confidence and self-esteem in the start-up process of their business. These lacunae pose a problem, as they are all necessary if one wants to create a viable, sustainable and profitable business. The reason that I coach these emerging entrepreneurs is to assist in building their self-confidence and self-esteem so that they have the courage to “go for it”. The problem I have sought to address in this research is: How do I influence emerging entrepreneurs to become sufficiently self-confident to be able to design, establish and sustain their own employment and employment for others? I work on the assumption that most people have the capacity to be self-employed. I have used autoethnography with action research to describe the interventions that I initiated, report on their implementation, as well as the evolution of new perceptions and understandings that developed as a result. By using my own and the participants visual data with still images and video with visual narrative I demonstrate the evidence of my living theory and self-study to influence creative economic independence in others and reflect critically on what has been done and achieved, and critically assess the way forward. I verbally explained the ethical issue of obtaining consent to use names and photographs in my study to the participants. My explanation was followed by obtaining written consent from the five key participants and others in the pictorial data. / M

In the academic literature resource dependent communities have been characterized as principally economic spaces that evolved relative to their socio-economic dependence on a single resource-based industry. Subsequently, as industry restructuring and closure has effected community transition, research emphasis has shifted to the emergence of alternative economic futures for these places. Currently, economic and social renewal in resource dependent communities is typified by sets of locally based strategies that rely on the participation of all community members. However, as recent research positions local actors as catalysts for socio-economic development, very little research has been dedicated to exploring the multiple roles and contributions women make to their households and broader community. By extension, the organization of women's economic lives, particularly in terms of self-employment, has been absent from the discourses surrounding community transition and resilience. In response, my research is rooted in place-based change as a means of highlighting how self-employed women have made use of place-based resources to structure their livelihood strategies. Using personal observation and semi-structured, open-ended interviews with 13 women in Gold River, BC, the purpose of my research was to demonstrate how self-employed women simultaneously shape and are shaped by place. In turn, I demonstrate that women pursue self-employment as a means of fulfilling their requirements for paid work, personal fulfillment, and the flexibility to maintain household and community responsibilities. In the process, self-employed women have made unique contributions to community well-being and to the evolution of place-based identity.

With the growing importance being placed on the small business environment as having a positive influence on economic growth and vitality (Erwee, 1987: Burns & Dewhurst, 1989), there has been a corresponding increase in attention being paid to entrepreneurship and the characteristics of the entrepreneur. This increased attention is due to the fact that entrepreneurs have long been linked to small business creation and recognised as an important factor in the small business development process (Boyd & Gumpert, 1983). Despite the quantity of research on entrepreneurship, there appears to be an ongoing controversy oyer what characterises an entrepreneurial business. and the specific characteristics of the small business entrepreneur. It has been argued that although there is an overlap between entrepreneurial and non-entrepreneurial businesses. they are in fact different entities (Carland, Hoy, Boulton & Carland, 1984: Drucker, 1985), and that not every individual who starts a business is an entrepreneur (Drucker. 1985). Small business entrepreneurship has been found to be specifically related to the psychological characteristics of the owner-manager who controls the business (Miller. 1983). The purpose of this research was to identify and describe psychological characteristics displayed by a group of South African small business entrepreneurs, thereby compiling a psychological profile of the small business entrepreneur. Given the nature of entrepreneurial activities and processes, Hofer and Bygrave (1992) recommend that accurate, precise qualitative data that is rich in its descriptive characterisation of the situation and the phenomenon involved be collected. As a result the researcher used qualitative rather than quantitative methods of investigation. Innovative behaviour has long been linked to entrepreneurship (Schumpeter. 1934) and entrepreneurial businesses were distinguished from other small businesses by their use of innovative strategic practices. Two sample groups consisting of entrepreneurial and non-entrepreneurial businesses, were created and the data collected were analysed independently. The results, based on personal interviews with 32 small business owner-managers and the administration and interpretation of tihe Structured Objective Rorschach Test (SORT), indicate that small business entrepreneurship should not be used as a term synonymous with small business ownership and/or management. Despite similarities between small business entrepreneurs and other small business owner-managers. the results suggest that a distinction between the two groups is necessary for accurate future research on entrepreneurs. The entrepreneurs differed from other small business owner-managers in terms of their psychological characteristics including their motives, their perception and attitude towards the external environment, and various sociological factors. The entrepreneurial businesses were also different in that they were more innovative and growth oriented than the non-entrepreneurial businesses. The research contributes towards a clarification of the concept of small business entrepreneurship and indicates a need for more precise sampling techniques to be used in entrepreneurial research.

The research seeks to explore why women in Zimbabwe still face hindrances in accessing micro finance services and what can be done to meet their needs in a more holistic and effective way. Women play a crucial role in the economic development of their families and communities but are faced with certain obstacles that hinder them from performing their role effectively. Such hindrances as poverty, unemployment, low household income and societal discrimination. UNIFEM (1992) confirms that the majority of the world‟s poor have a predominantly female face and argues that women earn only 10 percent of world‟s income and own less than 10 percent of the world‟s property. African women have been characterised by the lack of empowerment caused by societal perceptions and negative cultural practice. In many cases of women rights violation it has been noted that this has been exacerbated by the over reliance on the male counterpart. Development practitioners have noted that micro finance as one of the strategies needed for women empowerment. Despite the concept having been practiced for at least 15 years now, women still face challenges in accessing micro finance services. There is need for Micro Finance Institutions to recognise the position of women in relation to men as actors in society.

This master thesis is focused on the analysis of payment responsibilities and entitlements resulting from these responsibilities to benefits for employees and self-employed persons in the long term period. The main aim of this thesis is to determine the overall net position of a model employee and self-employed person towards public budgets. The thesis is divided into two parts, theoretical and practical one. In the theoretical part there are analyzed tax burden of model subjects and their benefits arising from participation in the subsystems of the social security. In the beginning of the practical part there are determined assumptions of the model. Based on the assumptions a comparison of tax burden and received benefits of model subjects has been made and consequently the net position of the model subjects in the researched subsystem has been calculated. The last subchapter of practical part summarizes the total net position of model employee and self-employed person towards public budgets.

This graduation thesis describes the legal capacity of entrepreneurs in the social security in Czech Republic and in Germany. The thesis focuses on circumscription of rights and duties of self-employed and their distinction to those of employees. With regard to the extensity of the described issue does the essay not cover the status of entrepreneur as an employer. Beside the account of the social security system and its scheme records this thesis the distinct conception of this area in both mentioned countries. Furthermore the essay compares the social security frameworks in the Czech Republic and in Germany. At the end this diploma paper contains their general consistent and different attributes and possible reasons of the unlike conception.

Redan idag är närmare var tredje medarbetare i Försvarsmakten civilanställd och den andelen förväntas öka. Trots det har få studier gjorts kring vad som driver dessa människor. Den modell vi tagit fram visar att civilanställda i Försvarsmakten känner en stark samhörighet och ser sig som en del av den gemensamma identiteten. De påverkas dock av en upplevd otydlighet och byråkratisering, precis som sina militära kollegor. Dock med en stor skillnad – att byta arbetsgivare ligger närmare till hands än för en Officer. Vår studie utgår från workshops med civilanställda vid två krigsförband. Urvalet av deltagare har gett oss en inblick i såväl administrativa roller som roller burna av specialister inom kärnverksamheten. Vi har valt att analysera vår empiri utifrån perspektiv som Försvarsmakten kan påverka. Den här studien handlar inte om motivationsteori utan vad arbetsgivaren kan och bör göra för att säkra både rekrytering och bibehållande av individer som är avgörande för organisationens framtid. Det enskilt viktigaste Försvarsmakten kan göra för att behålla kompetensen hos dessa medarbetare är att ge dem trovärdiga karriärvägar, likt de Officerskåren har.