FARKAČOVÁ, Lenka. Selected Specific of Crafts Legal Organization on the Czech Labour Market. In The 5th Scientific Conference on Craft - Craftsmanship – its Local, Regional and International Dimension "Craftsmanship - family business and not only". 2022.
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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
Original language Czech
Type of outcome Presentations at conferences
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
WWW URL
Organization unit University of Finance and Administration
Keywords (in Czech) OSVČ
Keywords in English Self-employed
Tags AR 2021-2022
Tags International impact
Changed by Changed by: Ing. Lenka Farkačová, Ph.D., učo 22357. Changed: 16/6/2022 15:31.
Abstract
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.
Abstract (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.
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