Analýza účetních a daňových aspektů zaměstnaneckých benefitů ve vybrané obchodní korporaci

Abstract

This bachelor's thesis deals with the topic of employee benefits. The aim of the thesis is characteristics and analysis of accounting and tax aspects of employee benefits in a selected business corporation, following the evaluation of these benefits and submission of proposals for possible extensions in this area.

The analysis was carried out on the basis of the results of a questionnaire survey involving 92 respondents. The evaluation of the responses showed that the portfolio of employee benefits of the business corporation is set up mostly correctly, which is also reflected in employee satisfaction. At the end, specific proposals were formulated to extend this range of benefits, as well as recommendations that will make it more optimized when providing employee benefits on the part of a business corporation.