Publication detail

SOCIÁLNE A ZDRAVOTNÉ POISTENIE ŽIVNOSTNÍKOV V SLOVENSKEJ A ČESKEJ REPUBLIKE

PIAČKOVÁ, A. KOUDELKOVÁ, P.

Original Title

SOCIÁLNE A ZDRAVOTNÉ POISTENIE ŽIVNOSTNÍKOV V SLOVENSKEJ A ČESKEJ REPUBLIKE

English Title

SOCIAL AND HEALTH INSURANCE OF FREELANCERS IN THE SLOVAK REPUBLIC AND THE CZECH REPUBLIC

Type

journal article - other

Language

Czech

Original Abstract

Smyslem článku je porovnat daňové zatížení a další odvody v České republice a na Slovensku. Tyto dvě destinace byly vybrány z hlediska dlouholetého podobného hisorického vývoje. V obou jsou zachyceny podmínky pro odvody, dále výhody a nevýhody podnikatelů v těchto státech.

English abstract

Purpose of the article: Purpose of the article is to compare economic influence of social security contribution burden on small enterprises established in the Slovakia and in the Czech Republic. Same time comparison of small business in the Slovakia and Czech Republic, as countries with similar history, shows the advantages and disadvantages of business. Methodology/methods: It was used secondary research (literature and case studies) for this article. There is compared social security in the Slovakia and the Czech Republic in this article. It analyses actual situation of paying social security in each country, and it compares this payment in the Slovak and the Czech Republic. Scientific aim: Aim of this article is to show the advantages and disadvantages of social security contribution in the Slovakia and the Czech Republic.

Keywords

Malé podniky, výhody a nevýhody drobného podnikání v ČR a na Slovensku, odvody

Key words in English

Small enterprises, contribution, advantages and disadvantages of small business in the CR and SR

Authors

PIAČKOVÁ, A.; KOUDELKOVÁ, P.

RIV year

2013

Released

1. 1. 2013

Publisher

STU Bratislava

Location

Bratislava

ISBN

1337-9488

Periodical

MANEKO

Year of study

4, 2012

Number

2

State

Slovak Republic

Pages from

146

Pages to

154

Pages count

9

URL

http://www.maneko.sk/casopis/pdf/2_2012.pdf

BibTex

@article{BUT96609,
  author="Alexandra {Piačková} and Petra {Koudelková}",
  title="SOCIÁLNE A ZDRAVOTNÉ POISTENIE ŽIVNOSTNÍKOV V SLOVENSKEJ A ČESKEJ REPUBLIKE",
  journal="MANEKO",
  year="2013",
  volume="4, 2012",
  number="2",
  pages="146--154",
  issn="1337-9488",
  url="http://www.maneko.sk/casopis/pdf/2_2012.pdf"
}