Problematika tzv. „švarcsystému” a jeho vliv na ekonomické subjekty

Abstract

This thesis deals with the issue of “svarcsystem” and its impact on economic subjects. It is divided into three chapters that contain economic substance of “svarcsystem” and related legislation, analysis of “Svarcsystem’s” impacts on economic entities, analysis of the current situation, suggestions, recommendations and considerations de lege ferenda. The aim of this thesis is to analyze the economic and legal aspects of “Svarcsystem” and classify the impacts of this phenomenon on the economy. The partial objectives of the thesis are the comparison with the laws of neighboring countries, analysis of the control process of the state authorities, drafting proposals for solutions and finally outline the desired state economic and legal regulation in the future. The first part deals with the characteristics of “Svarcsystem”, defines its features, limitations and also defines supply and demand in the market of “Svarcsystem”. There are also illustrated history and present of related legislation and a comparison with law modifications of neighboring countries. The second part analyzes the labor, tax and criminal impact of “Svarcsystem” on economic subjects along with the characteristics of the control activities of state authorities. The current status and results of the state authorities’ inspections are analyzed in the third part. Also, there are suggested solutions for enterprises and considerations de lege ferenda in this area.