Warianty tytułu
Języki publikacji
Abstrakty
The extent of social security contributions paid by both employers and employees in the Czech Republic is considered one of the biggest problems of the Czech economy. At the same time, the minimum wage in the Czech Republic has been repeatedly changed in recent years and even months, and thus the aim of this paper is to identify and discuss possible consequent changes in managerial decisions in Czech firms that could be examined in further analyses. We suggest the hypothesis that Czech firms are lowering their costs via the substitution of employment agreements for employment contracts in order to avoid social security contributions paid by the employer.
Słowa kluczowe
Wydawca
Czasopismo
Rocznik
Tom
Numer
Strony
183-189
Opis fizyczny
Daty
wydano
2016-09-01
online
2016-10-20
Twórcy
autor
- University of Economics in Ostrava, Mojmírovcu 42, 70900 Ostrava, Czech Republic, natalie.uhrova@vseo.cz.
autor
- University of Economics in Ostrava, Mojmírovcu 42, 70900 Ostrava, Czech Republic, petr.skalka@vseo.cz
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.doi-10_1515_danb-2016-0012