|
|
EMPLOYMENT BENEFITS IN A FORM OF MEAL VOUCHERS AND INTEREST GROUPS BEHIND
Eichlerová, Tereza ; Munzi, Tomáš (advisor) ; Loužek, Marek (referee)
I focused my thesis on the meal advantages for the employees, specifically a tax advantage by way of meal tickets, which is still much debated because of possible cancellation of meal vouchers, even though they are one of the most popular employee benefits. The meal vouchers inherently belongs to the interest groups, who attempt to present system of tax relief to keep meal tickets, using political lobbying. The theoretical part is based on access to the public school choice, which deals with the first public choice theory, and then the interest groups' issue. The practical part will be applied to the public choice theory and interest groups on the current meal vouchers' system in Czech Republic for a period of the effectiveness of the current law, together with a comparative analysis with other countries. Then I analyze the advantages and disadvantages of the current employment benefits by meal tickets through their tax advantage and outline the possible effective alternatives.
|
guest ::
