The evaluation of the employment relationship - legal aspects and tax aspects in terms of CR

Abstract

The theoretical part of my bachelor thesis deals with the basic definition of characteristic terms: human resources management, recruiting, overlapping of functions, agency employment and kinds of employment relationship according to the Czech Labour Code. The practical part is focused on the characteristics of the selected business entity, study of literature and current legislation and the application of theoretical resources in the given company. In the selected limited company the overlapping of functions were founded and in the thesis is described how eliminate this legal problem. The proposal of improvements under the Commercial Code are suggested, based on the findings