k 2022

Selected Specific of Crafts Legal Organization on the Czech Labour Market

FARKAČOVÁ, Lenka

Basic information

Original name

Selected Specific of Crafts Legal Organization on the Czech Labour Market

Name in Czech

Vybraná specifika právní organizace řemesel na trhu práce v ČR

Name (in English)

Selected Specific of Crafts Legal Organization on the Czech Labour Market

Authors

FARKAČOVÁ, Lenka

Edition

The 5th Scientific Conference on Craft - Craftsmanship – its Local, Regional and International Dimension "Craftsmanship - family business and not only" 2022

Other information

Language

Czech

Type of outcome

Prezentace na konferencích

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

Organization unit

University of Finance and Administration

Keywords (in Czech)

OSVČ

Keywords in English

Self-employed

Tags

International impact
Změněno: 16/6/2022 15:31, Ing. Lenka Farkačová, Ph.D.

Abstract

V originále

The precondition of the development of the crafts in the case of any economy lies in the setting up of suitable forms of business (legal organization on the labour market) as well as appropriate approaches to fair taxation. A high number of craftsmen provide their services or products as a legal status „self-employed person i.e. freelancer“. Self-employed persons are characterized by their high share on employment in the Czech Republic and by a specific approach to taxation. The main objective of the paper is to identify and describe recent development in the access to the taxation of the self-employed persons and to shed light on its influence on craftsmen and their position in the labour market.

In English

The precondition of the development of the crafts in the case of any economy lies in the setting up of suitable forms of business (legal organization on the labour market) as well as appropriate approaches to fair taxation. A high number of craftsmen provide their services or products as a legal status „self-employed person i.e. freelancer“. Self-employed persons are characterized by their high share on employment in the Czech Republic and by a specific approach to taxation. The main objective of the paper is to identify and describe recent development in the access to the taxation of the self-employed persons and to shed light on its influence on craftsmen and their position in the labour market.