The goal of this thesis is an analysis of situation between self - employed and employees with respect to tax duties and net profit. This topic is actual because constant changes tend to be miss-interpreted. Such interpretations often suites more political needs rather than truthfully reflect actual situation. Theoretical part will describe legal framework for self - employed and employees, explain major differences between two groups, describe over time evolution of private enterprise in our country. Pros and cons will be pointed out for each group. In case of self - employed, overall influence on the global economy will be described. The preface of analytical part will focus on construction and over time evolution of tax duties, namely income tax, health and social care. Following sections will list actual amounts of each tax duty collected, effectively evaluating situation of each group. The last section will focus on time evolution in number of self employed in an effort to point out actual impacts of measures taken in private enterprise environment.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:193461 |
| Date | January 2014 |
| Creators | Šantrůčková, Adéla |
| Contributors | Krebs, Vojtěch, Barák, Vladimír |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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