Analýza účetních a daňových aspektů zaměstnaneckých benefitů ve vybrané obchodní společnosti

Abstract

The diploma thesis not only theoretically characterizes in practice the most provided employee benefits from the point of view of Czech accounting and tax legislation and then applies these selected benefits to selective companies, but also compares their provision in accordance with International Financial Reporting Standards (IFRS). The information from the theoretical part is then applied in the thesis to selected companies in order to determine whether the selected employee benefits are optimal for the company, in connection with their cost and then evaluate their impact on the result and taxpayer 's tax liability.