Stanovení a posouzení daňových aspektů při poskytování zaměstnaneckých benefitů

Abstract

The aim of the bachelor thesis is to determine and assess the tax impacts of providing specific employee benefits for selected types of taxpayers. The thesis focuses on a comparison of the benefits provided in the form of non-cash benefits and the inclusion of a given non-cash benefit into the gross wage. The thesis is divided into the theoretical and practical part. In the theoretical part, the tax and individual employee benefits are described. The application part of the thesis includes calculations of tax influences of decisive facts for selected types of taxpayers.