Stínová ekonomika se zaměřením na Švarcsystém

Abstract

This thesis deals with issues of a shadow economy and a phenomenon called "svarcsystem“. The aim of this thesis is to present a complex view of issues of "svarcsystem“, primarily from the angle of labour-law relation, taxes and a social security. In the first part of my work I am describing a shadow economy along with methods of its measuring, advantages and disadvantages. The following part deals with issues of "svarcsystem“ – a performance of work under a contract out of a labour-law relation. Here is also described the origin of the term "svarcsystem“ and basic differences between a work under a contract of emloyment and a conduct of business. At the end of my bachelor´s work I am discribing a practical example where I am explaing differences between "svarcsystem“ employment and a common employment.