Účtovná a daňová problematika zamestnaneckých benefitov v Slovenskej republike
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Vysoká škola báňská – Technická univerzita Ostrava
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Abstract
The bachelor thesis deals with accounting and tax issues of employee benefits in the Slovak Republic. The theoretical part defines the basic concepts in the field of wage system - employee, employer, wage and salary. Next is described the characteristics of employee benefits, the specific accounting and tax perspective of employee benefits. The practical part focuses on the analysis of employee benefits in a selected company based on a questionnaire survey.
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employee, employer, employee benefits, motivation, accounting.