Komparace jednotlivých forem vztahu zaměstnance a zaměstnavatele z hlediska výdajů podnikatele

• Main Authors: Zdeněk Hruška, Eva Benešová, Ivana Seifertová
• Format: Article
• Language: ces
• Published: Vydavatelství ZČU v Plzni 2017-10-01
• Series: Trendy v podnikání
• Subjects: retention tax; tax burden; entrepreneur; agreement to complete a job; employment contract
• Online Access: http://www.fek.zcu.cz/tvp/doc/akt/3-2016-clanek-7.pdf

The brief article discusses tax matters, reflecting their specific two-sided perception. The tax issues reflect different approaches depending on which financial actor´s view is taken into account. While the state, having not only an obvious interest in effective tax revenue but also a duty to collect the taxes, aims to collect as much money as possible in order to fill the public budget and stabilise the public finances, the interests of taxpayers are entirely opposite – to reduce their tax burden to a minimum. The purpose of this article is to provide an analysis and comparison of the general withholding tax obligations using various forms of payment for labour as one of the factors of production, all of that with special regard to essential advantages and disadvantages of each form. The practical parts of the article consist of analysis of the various forms of remuneration for work from the tax and withholding tax perspective. A descriptive method has been used to present a business entity in order to perform a case study and to make the issue more comprehensible for the reader. An analysis has been further conducted to quantify the impact of each form of remuneration on the entrepreneur´s expenses and taxation. Finally, the authors have concluded the findings of the analysis and provided both the assessment and recommendations for entrepreneurs in the particular model situation.