Stanovení a posouzení daňových aspektů při poskytování zaměstnaneckých benefitů

Abstract

The bachelor thesis is focused on the area of tax impacts of the provision of employee benefits. The goal of the bachelor thesis is to determine and assess on the basis of comparison in selected cases tax impacts on the taxpayer net income, if employee benefits are provided to employees, or if the value of employee benefits are directly reimbursed through the increase in the gross income. The assessment is made on the basis of the calculated indicators, of the share of the tax liability to gross income and the share of net income per gross income. These indicators are calculated retrospectively for 2017, for selected taxpayers and then compared. The bachelor thesis is divided into 3 chapters excluding an introduction and a conclusion. The first chapter explains the basic concepts of the personal income tax. The second chapter is devoted to the description and legal regulation of the employee benefits, which are used in the practical part of the bachelor thesis. Employee benefits are viewed both by the employee and by the employer. In the last part, taxpayers are characterized, who is in comparison with the selection and from which the whole application part of the work develops. Subsequently, using the indicators and their comparison, it is assessed when the net income of employees is higher. The conclusion of the bachelor thesis is devoted to assessing which situation is more advantageous for employees and which for employer.