Přínosy a rizika švarcsystému pro malé a střední podniky

This bachelor thesis analyzes the issue of disguised employment (švarcsystém) in the segment of small and medium-sized companies in the Czech Republic. The thesis maps the motivations of entities for disguised employment and quantifies its negative macroeconomic impacts on the state budget. An analysis of current case law (Velká Pecka, HENNLICH, TechFides Solutions) proves that judicial practice strictly prioritizes the factual state and the actual substance of a legal relationship over the formal wording of contracts. Subsequent model calculations confirm that the primary driver of this phenomenon remains the vast difference in labor taxation, the so-called tax wedge. Based on data from the inspection practice of the State Labor Inspection Office (SÚIP), the thesis identifies micro-enterprises in construction, IT, and the platform economy as the highest-risk sectors. In conclusion, it is stated that despite the threat of significant sanctions, disguised employment remains a rational optimization strategy from a microeconomic perspective.