Daňové aspekty nelegálního zaměstnávání

The bachelor thesis deals with illegal employment in the Czech Republic, that is, from the viewpoint of tax-law, social security and labour-law. In the theoretical part of my thesis is described the issues of employment income taxation and self-employment, the social and health insurance system. My thesis defines the differ-ence between illegal employment and outsourcing. In the practical part I developed a questionnaire survey in the area of illegal employment. By model examples, I set levy duties for employees and self employed persons at different levels of income and subsequently compared their contribution burden to the state budget. For the selected income categories of employees and self employed, I set their future pension. On the basis of the results, I suggested recommenda-tions that would reduce illegal employment and lead to more justice.