Stanovení a posouzení daňových aspektů při poskytování zaměstnaneckých benefitů u vybraných poplatníků

Abstract

The topic of the bachelor thesis is to „determine and assess the tax aspects when providing various tax payer with employee benefits." The thesis evaluates the tax impacts for various forms of benefits provided, for employees in various life situations and in terms of tax benefits for employers. The theoretical part contains the theory of income taxes, more precisely personal income taxes, and theoretically processed employee benefits.