Bc. Martina Rajnicová

Master's thesis

Vplyv tieňovej ekonomiky na zdaňovanie práce v hoteliérstve a gastronómii

The Impact of the Shadow Economy on Labour Tax in the Hotel and Gastronomy Industries
Abstract:
This master´s dissertation deals with shadow economy and its impact on taxation of work in the hotel and gastronomy. Addresses the issue of unofficial income, tax, social security contributions and contributions to health insurance. In the analytical part are characterized the main examples of the shadow economy in the industry and the ways of their regulation. Furthermore, the analytical part focuses …more
Abstract:
Táto diplomová práca sa zaoberá tieňovou ekonomikou a jej vplyvom na zdaňovanie práce v hoteliérstve a gastronómii. Rieši problematiku neoficiálnych príjmov, dane, príspevky na sociálne zabezpečenie a odvody do zdravotnej poisťovne. V analytickej časti sú charakterizované hlavné príklady tieňovej ekonomiky v odvetví a spôsoby ich regulácie. Ďalej sa analytická časť sústreďuje na rozbor dotazníkového …more
 
 
Language used: Slovak
Date on which the thesis was submitted / produced: 2. 5. 2019

Thesis defence

  • Date of defence: 10. 6. 2019
  • Supervisor: Ing. Petr Studnička, PhD.
  • Reader: doc. Ing. Jan Hán, Ph.D.

Citation record

Full text of thesis

Contents of on-line thesis archive
Published in Theses:
  • no one
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola hotelová v Praze

Institute of Hospitality Management in Prague

Master programme / field:
Gastronomy , Hospitality Management and Tourism / Hospitality and Spa Management (Study in Czech)