Analýza a zhodnocení mzdové politiky včetně účetních a daňových aspektů ve vybrané obchodní korporaci
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Vysoká škola báňská – Technická univerzita Ostrava
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This Thesis deals with the Analysis of the Wage Policy, including Accounting and Tax Aspects, in a Selected Business Corporation. The aim was to theoretically define the Wage Policy and Related Aspects, to highlight Significant Legislative Changes in Wage Issues, and to evaluate the Wage System in the Selected Business Corporation. The evaluation was based on a Questionnaire Survey of 106 Respondents and the results show that the Wage System in the Corporation is well set up despite threatening impacts on Wage Levels. In conclusion, certain recommendations are formulated that can improve the Wage System of the Corporation and ensure its sustainability in case of possible threats.
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Wage Policy, Business Corporation, Payroll Accounting, Tax Aspects, Levy Aspects, Legislation, Economic Policy