Nelegální zaměstnávání formou švarcsystému: současné výzvy a dopady na podnikatelské prostředí

This thesis addresses the issue of illegal employment through the phenomenon known as "Švarcsystém" (bogus self-employment) in the Czech Republic. The aim of the thesis is to provide a comprehensive analysis of this phenomenon from a legal and economic perspective, focusing on defining the boundary between dependent and independent work. The thesis identifies the main economic motivations—particularly the asymmetry in the tax and social security contribution burden and the size of the tax wedge—that drive the use of this model. Special attention is paid to recent developments in case law, specifically the landmark case of VELKÁ PECKA s.r.o., and the impacts of new European regulations on the platform economy. The thesis includes an empirical analysis based on a questionnaire survey among the self-employed, which confirms a high degree of economic dependence and organizational subordination among respondents working for a single dominant client. The results suggest that despite awareness of social risks, short-term economic benefit and flexibility remain the key factors for the actors involved.