Analýza zaměstnaneckých benefitů z účetního, daňového a odvodového pohledu u vybrané obchodní korporace

Abstract

The topic of the thesis is clarification of employee benefits from the accounting, tax and levy point of view and their subsequent analysis and evaluation at a selected business corporation. The content of the first, theoretical part of this thesis is mainly the characteristics, breakdown and methods of its financing, but also the legal regulation of employee benefits, on which this issue is based. The next following part is the definition of employee benefits from accounting, tax and levy point of view, which is presented on selected examples. The second, practical part of the thesis is then aimed at analyzing employee benefits at a selected business corporation.