The Legal Comparison of Undeclared Work in the Slovak Republic, Poland and Czech Republic

Abstract

The undeclared work is an enhanced phenomenon of the labour market. It is considered as a negative factor, which has significant impact on economy, labour market and social protection in each state. In the article the Author deals with the comparison of legal regulations of three adjoining states (Poland, the Slovak Republic and the Czech Republic) and points out their common and different elements. The Author provides the legal definitions of the fundamental terminology, the sanctions imposed by the control authorities on the employers and employees and emphasizes the most substantial problems resulted from the legislation of the undeclared work.