Účetní a daňové dopady zaměstnaneckých benefitů v akciové společnosti

Abstract

In submitted diploma thesis titled Accounting and tax impacts of employee benefits in joint-stock company are explained general issues of significance and classification of provided benefits. Further discussed are also their advantages and disadvatages, trends, risks and legal regulation. The chapter titled accounting and tax perspective of provided benefits discusses and explains selected benefits that are also applied in accounting events. Further examined are tax impacts on both employee´s and employer´s side. In the part of the thesis dealing with analysis of eymployee benefits, the ŠPVS, a.s. company that was chosen for the purpose of said analysis is foremost characterized. Both provided benefits and regulation of collective agreement are described. The aim of the thesis is to provide coherent perspective of current benefit system in the company and to find an ideal solution for new benefit system. Suggestions for improvement of benefit system in joint-stock company are contribution of this thesis.