Tax Incentives for Disabled Employees

Kess Mariel Van Orman

Diplomová práce

Anotace:

Abstract This thesis explores the lived experiences of Human Resources Professionals (HRPs) in Czechia concerning the quota system for employing persons with disabilities, through semi-structured interview questions. The approach to this thesis is based on qualitative research, supported and enhanced by statistical analysis. The information gathered for the qualitative component was based on structured interviews and was designed to gather the experiences and insights of HRPs in navigating the quota system within their organizations. This approach allowed for an understanding of the intricacies and practical implications of the quote system on the daily operations of HRPs. The supporting quantitative analysis included data collected from a wide range of companies to offer a broader view of the system’s impact and effectiveness across the Czech business landscape. The study also situated the Czech experience within a wider international context through a comprehensive literature review, and by comparing the Czech quota system with those in place in other countries in the European Union. Overall, this thesis sought to contribute a more nuanced understanding of disability employment policies than might be provided by only examining the statistics. The intent was to provide valuable insights for policymakers, business leaders, and advocacy groups aiming to enhance employment opportunities for persons with disabilities.

Abstract:

Abstract This thesis explores the lived experiences of Human Resources Professionals (HRPs) in Czechia concerning the quota system for employing persons with disabilities, through semi-structured interview questions. The approach to this thesis is based on qualitative research, supported and enhanced by statistical analysis. The information gathered for the qualitative component was based on structured interviews and was designed to gather the experiences and insights of HRPs in navigating the quota system within their organizations. This approach allowed for an understanding of the intricacies and practical implications of the quote system on the daily operations of HRPs. The supporting quantitative analysis included data collected from a wide range of companies to offer a broader view of the system’s impact and effectiveness across the Czech business landscape. The study also situated the Czech experience within a wider international context through a comprehensive literature review, and by comparing the Czech quota system with those in place in other countries in the European Union. Overall, this thesis sought to contribute a more nuanced understanding of disability employment policies than might be provided by only examining the statistics. The intent was to provide valuable insights for policymakers, business leaders, and advocacy groups aiming to enhance employment opportunities for persons with disabilities.

Klíčová slova

Tax Incentives, Quota Systems, Quota-Levy Systems, Persons with Disabilities, Thematic Analysis, Snowball Sampling, Disability Employment Gap, Time Series Analysis, Human Resources

Keywords

Tax Incentives, Quota Systems, Quota-Levy Systems, Persons with Disabilities, Thematic Analysis, Human Resources, Snowball Sampling, Disability Employment Gap, Time Series Analysis

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 2. 5. 2024

Obhajoba závěrečné práce

• Obhajoba proběhla 12. 6. 2024
• Vedoucí: Jana Tepperová
• Oponent: Hana Zídková

Vysoká škola ekonomická v Praze

Magisterský studijní program:
Finance and Accounting