Analýza zaměstnaneckých benefitů včetně účetních a daňových aspektů ve vybrané obchodní korporaci

Abstract

The subject of the bachelor thesis is a description of employee benefits including accounting and tax aspects and subsequent analysis of employee benefits in selected business corporation. The thesis is divided into theoretical and practical part. The theoretical part includes significance and characteristics of benefits, their classification and forms. The thesis also includes legal regulations that employers adhere to when providing benefits. In the theoretical part are characterizes individual benefits offered in the selected business corporation, together with their tax aspects from a general perspective. The practical part consists of the analysis and evaluation of the results of a questionnaire survey focused on employee satisfaction with provided benefits. At the conclusion of the practical part, there are suggestions for possible improvements to the reward system in the business corporation.