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@article{4798,
author = {Pavlíček, Tomáš},
article_location = {Praha},
article_number = {1},
keywords = {self-employment, self-employed, labour market, unemployment, tax revenue, economic downturn},
language = {eng},
issn = {1802-792X},
journal = {Acta VŠFS},
title = {The Development of the Self-employed Sector in the Czech Republic in the Years 2006 - 2010},
url = {http://www.vsfs.cz/periodika/acta-2014-01.pdf},
volume = {8},
year = {2014}
}
TY - JOUR
ID - 4798
AU - Pavlíček, Tomáš
PY - 2014
TI - The Development of the Self-employed Sector in the Czech Republic in the Years 2006 - 2010
JF - Acta VŠFS
VL - 8
IS - 1
SP - 28-46
EP - 28-46
PB - Vysoká škola finanční a správní
SN - 1802792X
KW - self-employment, self-employed, labour market, unemployment, tax revenue, economic downturn
UR - http://www.vsfs.cz/periodika/acta-2014-01.pdf
N2 - The aim of the article is to analyse the short term economic factors behind the growth in the number of self-employed in the Czech Republic in the period from 2006 to 2010. The article describes the main legislature changes, which affected self-employment, estimates the flows between the self-employment and the wage labour market and evaluates the development of paid tax revenue in relation to the two profit indicators - tax base and mixed income. It is shown that the economic downturn in 2009 negatively influenced the profits, however the main reason for the fall in income tax revenue is the change in legislature. In this context the two hypotheses about the short term motives for selfemployment are discussed - the tax optimization and the second choice in difficult labour market situation. Based on macro level analysis the rate of unemployment is suggested as a dominant short term factor in the observed period. The change in effective tax rate does not correspond with the short term change of the self-employed numbers - the difference in the burden between employed and self-employed has a long term effect. However the changes in the rules for costs declared by percentage likely played a role as an administrative barrier removal. The article does not consider long term and non-economic factors as well as the difficult to measure tax and labour law enforcement which are suggested for further analysis.
ER -
PAVLÍČEK, Tomáš. The Development of the Self-employed Sector in the Czech Republic in the Years 2006 - 2010. \textit{Acta VŠFS}. Praha: Vysoká škola finanční a správní, 2014, vol.~8, No~1, p.~28-46. ISSN~1802-792X.
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