"Vrtalov\u00E1, Jana" . . . "V" . "Acta Universitatis Bohemiae Meridionales" . . . "Tax; insurance; Public Health Insurance; Tax Evasion"@en . "Impact of illegal practices of employers on contributions of employee and employer"@cs . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 problematikou da\u0148ov\u00FDch \u00FAnik\u016F v oblasti dan\u011B z p\u0159\u00EDjm\u016F ze z\u00E1visl\u00E9 \u010Dinnosti a funk\u010Dn\u00EDch po\u017Eitk\u016F. V jeho r\u00E1mci je kvantifikov\u00E1n dopad v praxi vyu\u017E\u00EDvan\u00FDch zp\u016Fsob\u016F kr\u00E1cen\u00ED da\u0148ov\u00FDch p\u0159\u00EDjm\u016F (tj. zatajov\u00E1n\u00ED \u010D\u00E1sti vyplacen\u00FDch p\u0159\u00EDjm\u016F a zp\u011Btn\u00E9 n\u00E1rokov\u00E1n\u00ED da\u0148ov\u00E9ho zv\u00FDhodn\u011Bn\u00ED na d\u011Bti) na v\u00FD\u0161i odv\u00E1d\u011Bn\u00E9ho pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED, pojistn\u00E9ho na ve\u0159ejn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED a da\u0148ov\u00E9 povinnosti. Tento vliv je zkoum\u00E1n v r\u00E1mci variantn\u00EDch p\u0159\u00EDklad\u016F zalo\u017Een\u00FDch na fiktivn\u00EDch datech da\u0148ov\u00E9ho poplatn\u00EDka s pr\u016Fm\u011Brnou hrubou mzdou. Dopad vyu\u017E\u00EDvan\u00FDch praktik je hodnocen z hlediska v\u0161ech z\u00FA\u010Dastn\u011Bn\u00FDch subjekt\u016F: tj. z pohledu zam\u011Bstnance, zam\u011Bstnavatele a st\u00E1tu."@cs . "Impact of illegal practices of employers on contributions of employee and employer"@en . . . . "Impact of illegal practices of employers on contributions of employee and employer"@en . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 problematikou da\u0148ov\u00FDch \u00FAnik\u016F v oblasti dan\u011B z p\u0159\u00EDjm\u016F ze z\u00E1visl\u00E9 \u010Dinnosti a funk\u010Dn\u00EDch po\u017Eitk\u016F. V jeho r\u00E1mci je kvantifikov\u00E1n dopad v praxi vyu\u017E\u00EDvan\u00FDch zp\u016Fsob\u016F kr\u00E1cen\u00ED da\u0148ov\u00FDch p\u0159\u00EDjm\u016F (tj. zatajov\u00E1n\u00ED \u010D\u00E1sti vyplacen\u00FDch p\u0159\u00EDjm\u016F a zp\u011Btn\u00E9 n\u00E1rokov\u00E1n\u00ED da\u0148ov\u00E9ho zv\u00FDhodn\u011Bn\u00ED na d\u011Bti) na v\u00FD\u0161i odv\u00E1d\u011Bn\u00E9ho pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED, pojistn\u00E9ho na ve\u0159ejn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED a da\u0148ov\u00E9 povinnosti. Tento vliv je zkoum\u00E1n v r\u00E1mci variantn\u00EDch p\u0159\u00EDklad\u016F zalo\u017Een\u00FDch na fiktivn\u00EDch datech da\u0148ov\u00E9ho poplatn\u00EDka s pr\u016Fm\u011Brnou hrubou mzdou. Dopad vyu\u017E\u00EDvan\u00FDch praktik je hodnocen z hlediska v\u0161ech z\u00FA\u010Dastn\u011Bn\u00FDch subjekt\u016F: tj. z pohledu zam\u011Bstnance, zam\u011Bstnavatele a st\u00E1tu." . "Impact of illegal practices of employers on contributions of employee and employer" . "9"^^ . . . "Impact of illegal practices of employers on contributions of employee and employer" . "This article deals with the issue of tax evasion in taxes on income from employment and fringe benefits. In the framework of the quantified impact in practice used methods for the reduction in tax revenues (ie. Paid concealment of income and return claiming tax benefits for children) on the amount of the insurance premiums for social security premiums for public health insurance and tax obligations. This effect is studied in variant examples based on fictitious data taxpayer average gross wage. The impact of the practices used is evaluated for all stakeholders: ie. From the perspective of employees, employers and the state."@en . . . "CZ - \u010Cesk\u00E1 republika" . "RIV/26968631:_____/13:#0000083!RIV15-MSM-26968631" . "1212-3285" . "1"^^ . . . "2"^^ . "RIV/26968631:_____/13:#0000083" . "Impact of illegal practices of employers on contributions of employee and employer"@cs . "16" . "[DDCB0D46215A]" . "Burian, Michael" . "1" . . . "78984" .